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    <description>The Tribunal partly allowed the appeals, remanding several issues back to the AO for verification while upholding others due to lack of supporting evidence and reasonableness. The Tribunal stressed the importance of proper documentation and justification for the claims made by the assessee.</description>
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      <description>The Tribunal partly allowed the appeals, remanding several issues back to the AO for verification while upholding others due to lack of supporting evidence and reasonableness. The Tribunal stressed the importance of proper documentation and justification for the claims made by the assessee.</description>
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