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    <description>The Tribunal partly allowed the appeal by deleting the addition of Rs. 12,00,000 representing the bonus paid to the director. The issue of Rs. 25,00,000 disallowed as legal and professional expenses was remanded back to the AO for re-examination, ensuring the assessee&#039;s right to cross-examine and access relevant documents. The Tribunal emphasized procedural fairness and natural justice principles in its decision.</description>
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