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    <description>The Tribunal partly allowed the assessee&#039;s appeals and dismissed the department&#039;s appeals. The Tribunal reduced trading additions for various assessment years, deleted income clubbing from M/s. Mahesh Bhandar, and upheld salary expense disallowances based on reasonable findings and lack of evidence. Emphasizing the importance of substantial evidence and proper verification, the Tribunal highlighted inadequacies in relying on third-party statements without independent verification.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeals and dismissed the department&#039;s appeals. The Tribunal reduced trading additions for various assessment years, deleted income clubbing from M/s. Mahesh Bhandar, and upheld salary expense disallowances based on reasonable findings and lack of evidence. Emphasizing the importance of substantial evidence and proper verification, the Tribunal highlighted inadequacies in relying on third-party statements without independent verification.</description>
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