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    <description>The appeal was partly allowed with various issues remanded back to the AO for fresh adjudication. The ITAT directed a re-examination of disallowances and additions, specifically regarding gross receipts, bad debts, commission paid, unexplained cash credit, and unexplained expenditure. The liability to pay interest under Sections 234A, 234B, and 234C will be contingent on the final assessed income.</description>
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      <description>The appeal was partly allowed with various issues remanded back to the AO for fresh adjudication. The ITAT directed a re-examination of disallowances and additions, specifically regarding gross receipts, bad debts, commission paid, unexplained cash credit, and unexplained expenditure. The liability to pay interest under Sections 234A, 234B, and 234C will be contingent on the final assessed income.</description>
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