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    <title>1995 (5) TMI 59 - ITAT COCHIN</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeals, sustaining smaller additions under Section 68 of the IT Act, reducing disallowances for expenses like &#039;Onam and Vishu Presents&#039; and foreign travel, upholding relief computation under Section 80HHC, and decreasing additions towards the stock of Huqqas and repair charges. Additionally, the Tribunal deleted the addition of unexplained credits, finding explanations satisfactory. The Tribunal dismissed the Departmental appeal.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeals, sustaining smaller additions under Section 68 of the IT Act, reducing disallowances for expenses like &#039;Onam and Vishu Presents&#039; and foreign travel, upholding relief computation under Section 80HHC, and decreasing additions towards the stock of Huqqas and repair charges. Additionally, the Tribunal deleted the addition of unexplained credits, finding explanations satisfactory. The Tribunal dismissed the Departmental appeal.</description>
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