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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on various tax issues, including the disallowance of commission paid to an overseas agent, deletion of addition for loan interest, disallowance of staff welfare expenses, disallowance of car number expenditure, addition for stock variances, and deletion of unexplained purchases. The Tribunal remitted the issue of seized cash for further consideration. The decisions focused on evidence-based reasoning and proper verification by the tax authorities.</description>
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