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    <description>The Tribunal allowed the Miscellaneous Petitions for the limited purpose of adjudicating the grounds of appeal and additional grounds related to the disallowance of expenses under section 40(a)(i) and the provision for retirement benefits. The issues of applicability of DTAA provisions and the correctness of the disallowances were to be reexamined in light of the arguments presented by the appellant.</description>
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      <description>The Tribunal allowed the Miscellaneous Petitions for the limited purpose of adjudicating the grounds of appeal and additional grounds related to the disallowance of expenses under section 40(a)(i) and the provision for retirement benefits. The issues of applicability of DTAA provisions and the correctness of the disallowances were to be reexamined in light of the arguments presented by the appellant.</description>
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