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    <description>The Tribunal allowed the appeal for the assessment year 2013-14, determining that the royalty income should be taxed at 10.5060%. However, for the assessment year 2012-13, the appeal was only partly allowed for statistical purposes, with the Tribunal directing the Assessing Officer to verify and potentially exclude the unapproved portion of the guarantee fee from taxable income.</description>
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      <description>The Tribunal allowed the appeal for the assessment year 2013-14, determining that the royalty income should be taxed at 10.5060%. However, for the assessment year 2012-13, the appeal was only partly allowed for statistical purposes, with the Tribunal directing the Assessing Officer to verify and potentially exclude the unapproved portion of the guarantee fee from taxable income.</description>
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