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    <description>The appeal filed by the assessee was partly allowed by the ITAT. Relief was granted on various grounds, such as depreciation on goodwill, gratuity payment, renovation expenses, and income determination from publication in yellow pages. Certain issues were not pressed during the hearing and were subsequently rejected, while others were restored to the AO for further assessment. The judgment highlighted the importance of consistency in accounting methods and adherence to legal precedents.</description>
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      <description>The appeal filed by the assessee was partly allowed by the ITAT. Relief was granted on various grounds, such as depreciation on goodwill, gratuity payment, renovation expenses, and income determination from publication in yellow pages. Certain issues were not pressed during the hearing and were subsequently rejected, while others were restored to the AO for further assessment. The judgment highlighted the importance of consistency in accounting methods and adherence to legal precedents.</description>
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