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    <description>The Tribunal upheld the legality of additions under Section 68 based on bank statements for business activities, directed reassessment of income from cash deposits to determine a reasonable commission rate, and ensured consistency in tax treatment for similar cases within the same group. The appeals were partly allowed for statistical purposes, with the decision pronounced in open court on 22.05.2019.</description>
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      <description>The Tribunal upheld the legality of additions under Section 68 based on bank statements for business activities, directed reassessment of income from cash deposits to determine a reasonable commission rate, and ensured consistency in tax treatment for similar cases within the same group. The appeals were partly allowed for statistical purposes, with the decision pronounced in open court on 22.05.2019.</description>
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