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    <description>The Tribunal partly allowed the appeals, directing the AO to reconsider certain issues in light of its findings and consistent past practices. Emphasizing the importance of consistency, the Tribunal highlighted the need for the Revenue to follow established precedents in similar cases. The issues included addition under Section 50C, disallowance of compensation paid to encroachers, commission on sales, vehicle expenses, foreign travel expenses, undisclosed receipts, and raising and mining expenses. The Tribunal provided specific directions for each issue, aiming to maintain fairness and adherence to legal principles.</description>
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      <description>The Tribunal partly allowed the appeals, directing the AO to reconsider certain issues in light of its findings and consistent past practices. Emphasizing the importance of consistency, the Tribunal highlighted the need for the Revenue to follow established precedents in similar cases. The issues included addition under Section 50C, disallowance of compensation paid to encroachers, commission on sales, vehicle expenses, foreign travel expenses, undisclosed receipts, and raising and mining expenses. The Tribunal provided specific directions for each issue, aiming to maintain fairness and adherence to legal principles.</description>
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