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    <description>The tribunal partially allowed one appeal and fully allowed another. It directed the AO to rectify errors in disallowing certain payments and deleted the penalty for concealment due to lack of clear evidence of income particulars concealment.</description>
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      <description>The tribunal partially allowed one appeal and fully allowed another. It directed the AO to rectify errors in disallowing certain payments and deleted the penalty for concealment due to lack of clear evidence of income particulars concealment.</description>
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