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    <description>The tribunal partly allowed the appeal, deleting the addition made on the estimation of profit issue due to lack of incriminating material. However, the disallowance of deduction claimed under section 80U was upheld as the appellant withdrew the claim during assessment proceedings. The tribunal dismissed the appellant&#039;s arguments, affirming the CIT(A)&#039;s decision in this regard.</description>
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      <description>The tribunal partly allowed the appeal, deleting the addition made on the estimation of profit issue due to lack of incriminating material. However, the disallowance of deduction claimed under section 80U was upheld as the appellant withdrew the claim during assessment proceedings. The tribunal dismissed the appellant&#039;s arguments, affirming the CIT(A)&#039;s decision in this regard.</description>
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