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    <description>The Tribunal partly allowed the appeals for both A.Y. 2008-09 and A.Y. 2009-10. It directed the AO to make specific adjustments and re-computations based on detailed observations and directions provided, including adopting a lower commission rate for benchmarking Direct Sales Compensation, deleting ad-hoc disallowances for Facilities Management expenses, and Bad Debts Written Off, verifying TDS credit and refund issuance, and re-computing interest under Sections 234D and 244A.</description>
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