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    <description>The appeal was partly allowed with the Tribunal directing the deletion of the addition of Rs. 18,18,228 on account of social allowance after finding it was not taxable income. The Tribunal also granted the deduction under Section 80-O, following precedent. Other grounds, including validity of notice and additions made by the AO, were dismissed for want of prosecution.</description>
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      <description>The appeal was partly allowed with the Tribunal directing the deletion of the addition of Rs. 18,18,228 on account of social allowance after finding it was not taxable income. The Tribunal also granted the deduction under Section 80-O, following precedent. Other grounds, including validity of notice and additions made by the AO, were dismissed for want of prosecution.</description>
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