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    <description>The Tribunal partly allowed the appeal of the assessee for statistical purposes and partly allowed the appeal of the revenue for statistical purposes. The Tribunal made various decisions on issues such as disallowance of deductions under Section 43B, treatment of software expenses, bad debts, foreign exchange fluctuation, customs duty, excise duty, and other business expenditures based on relevant case law and previous decisions.</description>
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      <description>The Tribunal partly allowed the appeal of the assessee for statistical purposes and partly allowed the appeal of the revenue for statistical purposes. The Tribunal made various decisions on issues such as disallowance of deductions under Section 43B, treatment of software expenses, bad debts, foreign exchange fluctuation, customs duty, excise duty, and other business expenditures based on relevant case law and previous decisions.</description>
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