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    <description>The High Court quashed the Tribunal&#039;s decision for not independently adjudicating on the reduction of communication and foreign currency expenses from export turnover for deduction under Section 10A. The Court remitted the matter back to the Tribunal for a fresh decision, emphasizing the necessity of thorough and independent adjudication in tax-related appeals. This resulted in the disposal of the appeal without directly addressing the substantial question of law framed in the appeal.</description>
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