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    <description>The ITAT partially allowed the appeal by deleting the addition of estimated sales as unjustifiable, confirming the disallowance of car expenses and advertisement expenses due to lack of business use and evidence, partially upholding the disallowance under section 40A(3) for cash payments exceeding Rs.20,000, and dismissing the additional ground on Bazar purchase disallowance for not being raised timely.</description>
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      <description>The ITAT partially allowed the appeal by deleting the addition of estimated sales as unjustifiable, confirming the disallowance of car expenses and advertisement expenses due to lack of business use and evidence, partially upholding the disallowance under section 40A(3) for cash payments exceeding Rs.20,000, and dismissing the additional ground on Bazar purchase disallowance for not being raised timely.</description>
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