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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on various issues including the treatment of expenses on stores and spares, depreciation on goodwill, CSR expenditure, commission payments to dealers, and transfer pricing adjustments. The Tribunal emphasized consistency with prior years and legal precedents, dismissing the Revenue&#039;s appeals and affirming the assessee&#039;s positions on all contested points.</description>
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