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    <description>The Tribunal allowed the appeal of the assessee regarding the disallowance of depreciation on the payment for 3G Spectrum and dismissed the Revenue&#039;s appeal concerning the disallowance of payment for roaming charges without TDS deduction. The decisions were based on legal interpretations, previous tribunal rulings, and the specific circumstances of each issue presented in the appeals.</description>
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      <description>The Tribunal allowed the appeal of the assessee regarding the disallowance of depreciation on the payment for 3G Spectrum and dismissed the Revenue&#039;s appeal concerning the disallowance of payment for roaming charges without TDS deduction. The decisions were based on legal interpretations, previous tribunal rulings, and the specific circumstances of each issue presented in the appeals.</description>
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