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    <description>The Tribunal partly allowed the assessee&#039;s appeals and dismissed the department&#039;s appeals. It emphasized the importance of supportive evidence and proper verification before making additions. The Tribunal acknowledged common practices in the construction business and the significance of considering surrendered income and its utilization.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeals and dismissed the department&#039;s appeals. It emphasized the importance of supportive evidence and proper verification before making additions. The Tribunal acknowledged common practices in the construction business and the significance of considering surrendered income and its utilization.</description>
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