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    <description>The Tribunal upheld the CIT(A)&#039;s findings regarding the part deletion of addition on account of scrap sale, dismissing the appeals by the Revenue and cross objections by the assessee. The Tribunal also partially allowed the Revenue&#039;s appeal by restricting the disallowance of salary paid to Irene Valentine to 50%, while dismissing the cross objections filed by the assessee.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s findings regarding the part deletion of addition on account of scrap sale, dismissing the appeals by the Revenue and cross objections by the assessee. The Tribunal also partially allowed the Revenue&#039;s appeal by restricting the disallowance of salary paid to Irene Valentine to 50%, while dismissing the cross objections filed by the assessee.</description>
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