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    <description>The Tribunal provided partial relief to the assessee, particularly in reducing additions for excess stock valuations and adjusting unaccounted turnover estimations. Additions based on AO&#039;s estimations were revised or deleted, highlighting the importance of accurate assessments. The Tribunal upheld CIT(A)&#039;s decisions when finding AO&#039;s methods unjustified or CIT(A) offering a more reasonable approach.</description>
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