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    <description>The Tribunal allowed the appeal partially by deleting the additions for Sardar Singh&#039;s and Gurdeep Singh&#039;s cash credits, as well as the charge of interest under sections 139(8) and 217. The issue regarding Paramjit Singh&#039;s cash credit was remanded to the CIT(A) for fresh consideration after admitting additional evidence.</description>
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      <description>The Tribunal allowed the appeal partially by deleting the additions for Sardar Singh&#039;s and Gurdeep Singh&#039;s cash credits, as well as the charge of interest under sections 139(8) and 217. The issue regarding Paramjit Singh&#039;s cash credit was remanded to the CIT(A) for fresh consideration after admitting additional evidence.</description>
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