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    <description>The appeal was partly allowed, with significant relief granted on the issues of launch expenses and depreciation on goodwill. The Tribunal directed the deletion of disallowance related to launch expenses and allowed the claim for depreciation on goodwill, subject to verification by the AO. Other grounds were either dismissed as not pressed or treated as consequential.</description>
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      <description>The appeal was partly allowed, with significant relief granted on the issues of launch expenses and depreciation on goodwill. The Tribunal directed the deletion of disallowance related to launch expenses and allowed the claim for depreciation on goodwill, subject to verification by the AO. Other grounds were either dismissed as not pressed or treated as consequential.</description>
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