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    <description>The Tribunal partly allowed the appeal, confirming the disallowance of sundry expenses but setting aside the enhanced disallowance of foreign travel expenses. The decision was based on procedural irregularities, including lack of notice and opportunity for the assessee. The Tribunal directed for a fresh adjudication with proper process, emphasizing the importance of providing the assessee with a fair opportunity to be heard before any income enhancement.</description>
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      <description>The Tribunal partly allowed the appeal, confirming the disallowance of sundry expenses but setting aside the enhanced disallowance of foreign travel expenses. The decision was based on procedural irregularities, including lack of notice and opportunity for the assessee. The Tribunal directed for a fresh adjudication with proper process, emphasizing the importance of providing the assessee with a fair opportunity to be heard before any income enhancement.</description>
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