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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition of Rs. 7,34,12,020/- and allow the exemption under Section 11 of the Income Tax Act. It found the payments to doctors reasonable based on their qualifications, expertise, and contributions to the hospital&#039;s revenue. The Tribunal emphasized the importance of a fair comparison and consideration of all relevant factors in assessing payment reasonableness, dismissing the Revenue&#039;s appeal.</description>
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