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    <description>The Tribunal partly allowed the appeal for A.Y. 2002-03 by directing verification of rent payment for deduction, allowing the claim for higher depreciation on a color scanner, and deleting additions on unproved purchase returns and alleged gross profit. For A.Y. 2003-04, the Tribunal allowed the appeal by deeming repairs and maintenance expenditure as revenue and permitting higher depreciation on the color scanner.</description>
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      <description>The Tribunal partly allowed the appeal for A.Y. 2002-03 by directing verification of rent payment for deduction, allowing the claim for higher depreciation on a color scanner, and deleting additions on unproved purchase returns and alleged gross profit. For A.Y. 2003-04, the Tribunal allowed the appeal by deeming repairs and maintenance expenditure as revenue and permitting higher depreciation on the color scanner.</description>
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