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    <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant on the disallowance under section 40(a)(ia) and directing further verification for the unexplained cash credits addition. The judgment emphasized the significance of timely appeal filings and the necessity for comprehensive and precise documentation in tax-related issues.</description>
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      <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant on the disallowance under section 40(a)(ia) and directing further verification for the unexplained cash credits addition. The judgment emphasized the significance of timely appeal filings and the necessity for comprehensive and precise documentation in tax-related issues.</description>
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