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    <description>The Tribunal allowed the appeal, ruling that the disputed additions and disallowances made by the Assessing Officer under section 143(1)(a) were unjustified. The Tribunal directed the revenue to conduct a regular assessment in compliance with the law, overturning the disallowances and additional tax imposed under sections 40A(3) and 143(1)(a).</description>
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      <description>The Tribunal allowed the appeal, ruling that the disputed additions and disallowances made by the Assessing Officer under section 143(1)(a) were unjustified. The Tribunal directed the revenue to conduct a regular assessment in compliance with the law, overturning the disallowances and additional tax imposed under sections 40A(3) and 143(1)(a).</description>
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