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    <description>The appellate tribunal partially allowed the appeal filed by the assessee, ruling in favor of the appellant on various issues including disallowances of expenses and purchases. The judgment emphasized the importance of proper verification and substantiation of expenses and purchases, directing the Assessing Officer to make adjustments based on complete information and a fair approach in determining disallowances.</description>
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      <description>The appellate tribunal partially allowed the appeal filed by the assessee, ruling in favor of the appellant on various issues including disallowances of expenses and purchases. The judgment emphasized the importance of proper verification and substantiation of expenses and purchases, directing the Assessing Officer to make adjustments based on complete information and a fair approach in determining disallowances.</description>
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