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    <description>The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s cross-objection, confirming the CIT(A)&#039;s decisions on all points. The additions made in respect of purchase of raw materials and contribution towards share capital were deemed genuine and not to be added as income. The Tribunal upheld the CIT(A)&#039;s directions regarding W.D.V. computation and computation of book profit under section 115J.</description>
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