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    <description>The Tribunal allowed the taxpayer&#039;s appeals and dismissed the Revenue&#039;s appeals. The taxpayer successfully challenged the addition to income by re-computing the arm&#039;s length price of international transactions, disallowance of royalty transactions, Global Account Management charges, VSAT uplinking charges, and depreciation rate on UPS and printers. The Tribunal also directed the allowance of education cess as deductions, based on legal precedents and evidence presented.</description>
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