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    <description>The appeal was partly allowed for statistical purposes. The tribunal upheld the 10% profit estimation on sub-contract receipts, restored the issues of bad debts, interest disallowance, and unexplained cash credits to the AO for fresh adjudication, and directed the assessee to produce evidence to substantiate her claims.</description>
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      <description>The appeal was partly allowed for statistical purposes. The tribunal upheld the 10% profit estimation on sub-contract receipts, restored the issues of bad debts, interest disallowance, and unexplained cash credits to the AO for fresh adjudication, and directed the assessee to produce evidence to substantiate her claims.</description>
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