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    <description>The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s appeal, upholding the CIT(A)&#039;s deletions and rejecting the AO&#039;s additions based on unsubstantiated doubts and estimates. The Tribunal emphasized the importance of concrete evidence and proper verification in making additions under sections 69, 69A, 69B, and 69C of the Income-tax Act.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s appeal, upholding the CIT(A)&#039;s deletions and rejecting the AO&#039;s additions based on unsubstantiated doubts and estimates. The Tribunal emphasized the importance of concrete evidence and proper verification in making additions under sections 69, 69A, 69B, and 69C of the Income-tax Act.</description>
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