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    <description>The Tribunal partially allowed the Revenue&#039;s appeal for the Assessment Year 2008-09, remanding the matter for verification of the amounts received as trade advances. For the Assessment Year 2009-10, the Tribunal allowed the assessee&#039;s appeal, concluding that the transactions were commercial in nature and not deemed dividends under Section 2(22)(e).</description>
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      <description>The Tribunal partially allowed the Revenue&#039;s appeal for the Assessment Year 2008-09, remanding the matter for verification of the amounts received as trade advances. For the Assessment Year 2009-10, the Tribunal allowed the assessee&#039;s appeal, concluding that the transactions were commercial in nature and not deemed dividends under Section 2(22)(e).</description>
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