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    <description>The appeals were partly allowed for statistical purposes, with several issues remitted to the A.O. for verification and fresh decision. The Tribunal upheld the deletion of addition on account of the provision of Gratuity Fund and directed the deletion of addition based on entries in Form 26AS, while other additions were upheld due to lack of evidence from the assessee.</description>
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      <description>The appeals were partly allowed for statistical purposes, with several issues remitted to the A.O. for verification and fresh decision. The Tribunal upheld the deletion of addition on account of the provision of Gratuity Fund and directed the deletion of addition based on entries in Form 26AS, while other additions were upheld due to lack of evidence from the assessee.</description>
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