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    <description>The tribunal allowed the appeal of the assessee by deleting the addition of Rs. 23,55,913 made by the AO and upheld by the CIT(A). The tribunal found the GP rate declared by the assessee reasonable considering the nature of the business and substantial turnover. Procedural issues raised by the assessee were not explicitly addressed by the tribunal, which focused on substantive grounds for deletion of the addition.</description>
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      <description>The tribunal allowed the appeal of the assessee by deleting the addition of Rs. 23,55,913 made by the AO and upheld by the CIT(A). The tribunal found the GP rate declared by the assessee reasonable considering the nature of the business and substantial turnover. Procedural issues raised by the assessee were not explicitly addressed by the tribunal, which focused on substantive grounds for deletion of the addition.</description>
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