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    <description>The Tribunal disallowed the assessee&#039;s claim for certain deductions as revenue expenditure but allowed others, based on the nature of the expenses and relevant legal principles. The Tribunal directed the reassessment of certain amounts and clarified the treatment of technical assistance fees as revenue expenditure. The overall outcome favored the assessee, with modifications to the deductions claimed.</description>
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      <description>The Tribunal disallowed the assessee&#039;s claim for certain deductions as revenue expenditure but allowed others, based on the nature of the expenses and relevant legal principles. The Tribunal directed the reassessment of certain amounts and clarified the treatment of technical assistance fees as revenue expenditure. The overall outcome favored the assessee, with modifications to the deductions claimed.</description>
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