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    <description>The Tribunal partially allowed the assessee&#039;s appeal, determining the undisclosed income to be Rs. 14.74 lakhs. It held that this amount should be taxed based on the accounting method used by the assessee. The Tribunal dismissed challenges to the search&#039;s legality and upheld the validity of the evidence used for assessing undisclosed income.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeal, determining the undisclosed income to be Rs. 14.74 lakhs. It held that this amount should be taxed based on the accounting method used by the assessee. The Tribunal dismissed challenges to the search&#039;s legality and upheld the validity of the evidence used for assessing undisclosed income.</description>
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