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    <description>The tribunal partly allowed the appellant&#039;s appeals, providing relief by deleting adjustments for royalty and professional fees, allowing advertisement and sales promotion expenses, deducting education cess, and accepting additional depreciation claims. Certain issues were restored to the AO for factual verification, and the AO was directed to consider the revised return figures.</description>
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      <description>The tribunal partly allowed the appellant&#039;s appeals, providing relief by deleting adjustments for royalty and professional fees, allowing advertisement and sales promotion expenses, deducting education cess, and accepting additional depreciation claims. Certain issues were restored to the AO for factual verification, and the AO was directed to consider the revised return figures.</description>
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