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    <description>The Tribunal partly allowed the assessee&#039;s appeals by adjusting the net profit rate to 4% and upheld the deletion of the unexplained cash credit addition. However, it allowed the Department&#039;s appeal regarding the foreign trip expenses, reinstating the addition under Section 28(iv).</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeals by adjusting the net profit rate to 4% and upheld the deletion of the unexplained cash credit addition. However, it allowed the Department&#039;s appeal regarding the foreign trip expenses, reinstating the addition under Section 28(iv).</description>
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