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    <description>The tribunal modified the CIT&#039;s order to verify actual payments for provisions for rent, electricity, and maintenance, directing adjustments based on accurate accounting representations. The appellant&#039;s clarification on provision figures led to a revised understanding of the total provision amount, differing significantly from the initial directive. The tribunal allowed the appeal in part, emphasizing the importance of precise accounting practices and accurate financial representations in assessments under the IT Act.</description>
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