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    <description>The ITAT partially allowed the appellant&#039;s appeal on the disallowance of travelling expenses, reducing the disallowance percentages and amounts. The appeal on depreciation was dismissed due to lack of evidence. The issue of the loan was remanded for further assessment. The appellant&#039;s appeal was allowed for statistical purposes, with the decision favoring the appellant on certain grounds.</description>
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      <description>The ITAT partially allowed the appellant&#039;s appeal on the disallowance of travelling expenses, reducing the disallowance percentages and amounts. The appeal on depreciation was dismissed due to lack of evidence. The issue of the loan was remanded for further assessment. The appellant&#039;s appeal was allowed for statistical purposes, with the decision favoring the appellant on certain grounds.</description>
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