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    <description>The Tribunal partially allowed the appeals by deleting disallowances related to facility fees, commission to foreign agents, and labor charges due to TDS issues. However, it upheld disallowances concerning the loss on sale of returned goods (for AY 2010-11) and foreign travel expenses. The Tribunal directed the AO to permit the loss on the sale of returned goods in AY 2011-12.</description>
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