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    <description>The Tribunal upheld the Dy. CIT(A)&#039;s direction for the AO to consider the estimated bifurcation of expenses provided by the assessee to implement the appellate order regarding income from truck plying business. The Tribunal found the Dy. CIT(A)&#039;s decision reasonable and in accordance with the law, dismissing the Revenue&#039;s appeal for lacking merit.</description>
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