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    <description>The Tribunal allowed the appeal partly, deleting the addition made by the AO for unaccounted scrap sales and upholding the disallowance of indirect administrative expenditure under Section 14A to the extent of Rs. 1,07,094. The Tribunal found the rejection of additional evidence by the CIT(A) unjustified and set aside the addition made by the AO on account of unaccounted scrap sales.</description>
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      <description>The Tribunal allowed the appeal partly, deleting the addition made by the AO for unaccounted scrap sales and upholding the disallowance of indirect administrative expenditure under Section 14A to the extent of Rs. 1,07,094. The Tribunal found the rejection of additional evidence by the CIT(A) unjustified and set aside the addition made by the AO on account of unaccounted scrap sales.</description>
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