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    <description>The ITAT dismissed the Revenue&#039;s appeals for AY 2012-13 and AY 2013-14, upholding the CIT(A)&#039;s decisions on all contested issues, including deletion of additions under Section 145A, provision for warranty, excess depreciation on vehicles, and alleged double deduction for warranty expenses. The judgments aligned with previous rulings favoring the Assessee and were in accordance with legal precedents.</description>
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