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    <description>The Tribunal partly allowed the appeal, deleting additions related to the estimation of gross profit, sample medicine expenses, marketing and business promotion expenses (except Rs. 1,27,924/-), advertisement expenses, and the addition under section 68. The judgment stressed the requirement to reject books of account before estimating profits and acknowledged the assessee&#039;s consistent business practices.</description>
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      <description>The Tribunal partly allowed the appeal, deleting additions related to the estimation of gross profit, sample medicine expenses, marketing and business promotion expenses (except Rs. 1,27,924/-), advertisement expenses, and the addition under section 68. The judgment stressed the requirement to reject books of account before estimating profits and acknowledged the assessee&#039;s consistent business practices.</description>
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