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    <description>The Appellate Tribunal partially allowed the appeal, focusing on issues related to weighted deductions, relief under section 80J, and compliance with audit report submissions. The Tribunal emphasized meeting statutory requirements for tax benefits, specifically allowing the claim for weighted deduction under section 35B for brokerage paid on sales outside India and directing reconsideration of the relief claim under section 80J based on merits.</description>
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      <description>The Appellate Tribunal partially allowed the appeal, focusing on issues related to weighted deductions, relief under section 80J, and compliance with audit report submissions. The Tribunal emphasized meeting statutory requirements for tax benefits, specifically allowing the claim for weighted deduction under section 35B for brokerage paid on sales outside India and directing reconsideration of the relief claim under section 80J based on merits.</description>
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