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    <description>The Tribunal upheld the decisions of the CIT(A) on various grounds, including consultancy expenses, advertisement and marketing expenses, cost of equity placement, employees recruitment expenses, expenses recovered from another entity, depreciation on POS terminals and UPS, and disallowance under Section 14A. However, the issue regarding PF contribution was remanded to the Assessing Officer for reconsideration. The appeal of the Revenue was partly allowed for statistical purposes.</description>
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