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    <description>The Tribunal upheld a 40% disallowance of service charges claimed by the assessee for lack of detailed evidence and overlapping benefits to other group companies and bottlers. Additionally, depreciation on the opening WDV of coolers was allowed, but depreciation on additions made during the year was disallowed due to insufficient evidence of their use in the assessee&#039;s business.</description>
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      <description>The Tribunal upheld a 40% disallowance of service charges claimed by the assessee for lack of detailed evidence and overlapping benefits to other group companies and bottlers. Additionally, depreciation on the opening WDV of coolers was allowed, but depreciation on additions made during the year was disallowed due to insufficient evidence of their use in the assessee&#039;s business.</description>
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