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    <description>The Tribunal partially allowed the appeal, directing the deletion of outstanding balances in two accounts and referring one account back to the Assessing Officer for further examination. The addition under Section 40A(3) of the IT Act was upheld as the appellant did not contest this issue.</description>
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      <description>The Tribunal partially allowed the appeal, directing the deletion of outstanding balances in two accounts and referring one account back to the Assessing Officer for further examination. The addition under Section 40A(3) of the IT Act was upheld as the appellant did not contest this issue.</description>
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