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    <description>The appeal was partly allowed, with the disallowances of Rs. 71,20,843/- and Rs. 10,00,000/- being deleted, and the addition of Rs. 55,560/- under section 69A dismissed as not pressed. The Tribunal emphasized the importance of natural justice and the need for substantial evidence to support claims and disallowances.</description>
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      <description>The appeal was partly allowed, with the disallowances of Rs. 71,20,843/- and Rs. 10,00,000/- being deleted, and the addition of Rs. 55,560/- under section 69A dismissed as not pressed. The Tribunal emphasized the importance of natural justice and the need for substantial evidence to support claims and disallowances.</description>
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