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    <description>The tribunal partly allowed the appellant&#039;s appeal, directing the assessing officer to delete the disallowance of finance cost. The appellant was instructed to provide necessary documentation to substantiate claims regarding depreciation on motor cars and sales promotion expenses, with the assessing officer offering a reasonable opportunity for the appellant to present their case.</description>
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      <description>The tribunal partly allowed the appellant&#039;s appeal, directing the assessing officer to delete the disallowance of finance cost. The appellant was instructed to provide necessary documentation to substantiate claims regarding depreciation on motor cars and sales promotion expenses, with the assessing officer offering a reasonable opportunity for the appellant to present their case.</description>
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