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    <title>1976 (8) TMI 90 - ITAT PATNA-B</title>
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    <description>The Tribunal upheld the Appellate Assistant Commissioner&#039;s decisions regarding additions in the rice trading and mustard oil accounts for various assessment years, applying a 62.5% yield rate. Disallowances of certain expenses were partially reduced by the Tribunal. The department&#039;s and assessee&#039;s appeals were dismissed, with partial relief granted through allowed cross objections.</description>
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      <description>The Tribunal upheld the Appellate Assistant Commissioner&#039;s decisions regarding additions in the rice trading and mustard oil accounts for various assessment years, applying a 62.5% yield rate. Disallowances of certain expenses were partially reduced by the Tribunal. The department&#039;s and assessee&#039;s appeals were dismissed, with partial relief granted through allowed cross objections.</description>
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