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    <description>The Tribunal allowed the Revenue&#039;s appeal on the disallowance of deduction under section 80IC but dismissed the appeal on the disallowance of personal car use expenses, tour and traveling expenses, and telephone expenses. The Tribunal held that the disallowances lacked substantial evidence or legal grounds, leading to the decision in favor of the assessee.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal on the disallowance of deduction under section 80IC but dismissed the appeal on the disallowance of personal car use expenses, tour and traveling expenses, and telephone expenses. The Tribunal held that the disallowances lacked substantial evidence or legal grounds, leading to the decision in favor of the assessee.</description>
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