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    <description>The additional ground related to an 80C claim was dismissed as the assessee did not press for its admission. The Tribunal partially allowed the estimation of net profit at a lower tax rate for material supplied. The issue of cash credit under section 68 was set aside for verification. The addition under section 69 for unexplained investment was deleted as the income had already been estimated, leading to a partial allowance of the appeal.</description>
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      <description>The additional ground related to an 80C claim was dismissed as the assessee did not press for its admission. The Tribunal partially allowed the estimation of net profit at a lower tax rate for material supplied. The issue of cash credit under section 68 was set aside for verification. The addition under section 69 for unexplained investment was deleted as the income had already been estimated, leading to a partial allowance of the appeal.</description>
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