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    <description>The Tribunal partly allowed both appeals, remitting the issues back to the AO for further examination and proper computation of income based on the guidelines provided. The delay in filing appeals was condoned due to genuine reasons. The addition of unexplained investments and commission on real estate business was remitted for the AO to reevaluate with the requirement for the assessee to substantiate their claims with necessary documentation.</description>
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      <description>The Tribunal partly allowed both appeals, remitting the issues back to the AO for further examination and proper computation of income based on the guidelines provided. The delay in filing appeals was condoned due to genuine reasons. The addition of unexplained investments and commission on real estate business was remitted for the AO to reevaluate with the requirement for the assessee to substantiate their claims with necessary documentation.</description>
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