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    <description>The Tribunal partly allowed the cross-appeals, confirming the CIT(A)&#039;s deletion of additions for training fees, royalty payments, and survey fees. The issues of unexplained cash credits and related interest, as well as cash payments under Section 40A(3), were remanded for further verification and re-adjudication by the AO.</description>
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      <description>The Tribunal partly allowed the cross-appeals, confirming the CIT(A)&#039;s deletion of additions for training fees, royalty payments, and survey fees. The issues of unexplained cash credits and related interest, as well as cash payments under Section 40A(3), were remanded for further verification and re-adjudication by the AO.</description>
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