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    <description>The Tribunal partly allowed the appeal of the assessee, ruling in their favor on the second issue regarding the addition under section 2(22)(e) of the Income Tax Act, 1961, while partially allowing the third issue related to the disallowance of petrol expenses.</description>
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      <description>The Tribunal partly allowed the appeal of the assessee, ruling in their favor on the second issue regarding the addition under section 2(22)(e) of the Income Tax Act, 1961, while partially allowing the third issue related to the disallowance of petrol expenses.</description>
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