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The Appellate Tribunal ITAT Jaipur heard two appeals together involving common points. The CIT set aside the assessment to be framed afresh due to improper deductions and expenses. The appeal against the CIT's order was dismissed. The appeal against the assessment after CIT's action was partly allowed, directing deletion of certain additions. The disallowance of Rs. 2,500 was confirmed. ITA No. 395/Jp/89 was dismissed, while ITA No. 1367/Jp/1989 was partly allowed.
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