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    <description>The Tribunal ruled in favor of the assessee regarding the guest house maintenance expenses, allowing rent, repairs, and depreciation. However, it upheld the disallowance of the provision for sales tax and denied the deduction under section 80HHC for exports from Malaysia and incremental turnover product-wise.</description>
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      <description>The Tribunal ruled in favor of the assessee regarding the guest house maintenance expenses, allowing rent, repairs, and depreciation. However, it upheld the disallowance of the provision for sales tax and denied the deduction under section 80HHC for exports from Malaysia and incremental turnover product-wise.</description>
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