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    <description>The Tribunal allowed the claim for provision for leave encashment, stating it is allowable based on entitlement earned by the employee. The loss on unmatured foreign exchange contracts was dismissed as not pressed. The Tribunal upheld the higher tax rate for foreign companies, citing legal explanations and precedents, leading to the dismissal of the discrimination claim and partial allowance of the appeal.</description>
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      <description>The Tribunal allowed the claim for provision for leave encashment, stating it is allowable based on entitlement earned by the employee. The loss on unmatured foreign exchange contracts was dismissed as not pressed. The Tribunal upheld the higher tax rate for foreign companies, citing legal explanations and precedents, leading to the dismissal of the discrimination claim and partial allowance of the appeal.</description>
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