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    <description>The appeal filed by the assessee was allowed by the Tribunal. The Tribunal directed the deletion of additions related to both the disallowance under Section 14A of the Income Tax Act and the Stock Appreciation Rights (SAR) expenses. The Tribunal relied on previous judicial decisions and found merit in the assessee&#039;s contentions, ultimately ruling in favor of the assessee.</description>
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      <description>The appeal filed by the assessee was allowed by the Tribunal. The Tribunal directed the deletion of additions related to both the disallowance under Section 14A of the Income Tax Act and the Stock Appreciation Rights (SAR) expenses. The Tribunal relied on previous judicial decisions and found merit in the assessee&#039;s contentions, ultimately ruling in favor of the assessee.</description>
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