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    <description>The ITAT partly allowed the appeal, remanding specific issues back to the Assessing Officer for further examination. The additions related to closing stock, commission, and brokerage were sent back for verification due to discrepancies in explanations and lack of confirmations. However, the ITAT upheld the treatment of bad debts as business losses and allowed the sales tax claim pending submission of the assessment order for review by the Assessing Officer.</description>
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