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    <description>The Tribunal partly allowed the appeal of the assessee and dismissed the appeal of the Revenue. Various issues such as disallowance under section 14A, excise duty on obsolete stock, transfer pricing adjustments, admission of additional evidence, treatment of software expenses, and set off of losses were considered. The Tribunal provided detailed reasoning for each issue, aligning decisions with past rulings and legal provisions, resulting in a mixed outcome for both parties.</description>
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      <description>The Tribunal partly allowed the appeal of the assessee and dismissed the appeal of the Revenue. Various issues such as disallowance under section 14A, excise duty on obsolete stock, transfer pricing adjustments, admission of additional evidence, treatment of software expenses, and set off of losses were considered. The Tribunal provided detailed reasoning for each issue, aligning decisions with past rulings and legal provisions, resulting in a mixed outcome for both parties.</description>
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