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    <title>2003 (2) TMI 148 - ITAT AHMEDABAD-A</title>
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    <description>The Tribunal partly allowed one appeal and fully allowed the other, based on a detailed analysis of issues involving incomplete recording of transactions, rejection of books of accounts, disallowance of expenses, comparison of GP rates, and fair estimation of profit in cases of rejected books of accounts. The Tribunal confirmed partial additions to total income in one case but deleted all additions in the other, considering improved GP rates and overall circumstances.</description>
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      <description>The Tribunal partly allowed one appeal and fully allowed the other, based on a detailed analysis of issues involving incomplete recording of transactions, rejection of books of accounts, disallowance of expenses, comparison of GP rates, and fair estimation of profit in cases of rejected books of accounts. The Tribunal confirmed partial additions to total income in one case but deleted all additions in the other, considering improved GP rates and overall circumstances.</description>
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