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    <description>The Tribunal partially allowed the appeal, setting aside the CIT(A)&#039;s enhancement of income related to new sources not considered by the AO and remanding the undervaluation of closing stock for fresh examination. The disallowance under SS36(1)(iii) was deleted, while the disallowance of donations was dismissed as not pressed.</description>
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      <description>The Tribunal partially allowed the appeal, setting aside the CIT(A)&#039;s enhancement of income related to new sources not considered by the AO and remanding the undervaluation of closing stock for fresh examination. The disallowance under SS36(1)(iii) was deleted, while the disallowance of donations was dismissed as not pressed.</description>
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