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    <title>2010 (11) TMI 372 - ITAT, Lucknow</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition, based on the proper exercise of powers under Section 250(4) and the absence of defects in the books and supporting documents produced during the remand proceedings. The Revenue&#039;s appeal was dismissed, affirming the CIT(A)&#039;s order in favor of the assessee.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition, based on the proper exercise of powers under Section 250(4) and the absence of defects in the books and supporting documents produced during the remand proceedings. The Revenue&#039;s appeal was dismissed, affirming the CIT(A)&#039;s order in favor of the assessee.</description>
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