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    <description>The CIT(A) allowed the appeal of the assessee, finding that discrepancies alleged by the AO were typographical errors with no impact on financial statements. Rejection of books under section 145(3) and gross profit estimation by the AO were deemed unjustified. The revenue&#039;s appeal was dismissed, upholding the CIT(A)&#039;s decision to grant relief to the assessee.</description>
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      <description>The CIT(A) allowed the appeal of the assessee, finding that discrepancies alleged by the AO were typographical errors with no impact on financial statements. Rejection of books under section 145(3) and gross profit estimation by the AO were deemed unjustified. The revenue&#039;s appeal was dismissed, upholding the CIT(A)&#039;s decision to grant relief to the assessee.</description>
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