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    <description>The Tribunal upheld the disallowances of the bonus, valuation fees, and embezzled cash but allowed the relief under Section 80J, directing the ITO to compute the relief in accordance with the law. The appeal was thus partly allowed for statistical purposes.</description>
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      <description>The Tribunal upheld the disallowances of the bonus, valuation fees, and embezzled cash but allowed the relief under Section 80J, directing the ITO to compute the relief in accordance with the law. The appeal was thus partly allowed for statistical purposes.</description>
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