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    <description>The CIT(A)&#039;s orders were in conformity with the Tribunal&#039;s directions, ensuring the exclusion of additions under sections 68/69A and correctly determining the taxable income. The Tribunal&#039;s clear directive to avoid double counting of the addition amount was followed by the CIT(A), leading to a proper computation of the total income with minor adjustments. The case outcome upheld the Tribunal&#039;s instructions and justified the CIT(A)&#039;s actions in line with the Tribunal&#039;s guidance.</description>
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