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    <description>The Court dismissed the Revenue&#039;s contentions regarding disallowances on Stock Appreciation Rights and under Sections 14-A and 40(a)(ia) of the Income Tax Act. It referenced previous judgments to support its decisions. However, the Court admitted further consideration on the issue of preoperative expenses, directing notice to the appellant for additional examination.</description>
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      <description>The Court dismissed the Revenue&#039;s contentions regarding disallowances on Stock Appreciation Rights and under Sections 14-A and 40(a)(ia) of the Income Tax Act. It referenced previous judgments to support its decisions. However, the Court admitted further consideration on the issue of preoperative expenses, directing notice to the appellant for additional examination.</description>
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