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    <description>The Tribunal set aside the CIT(A)&#039;s orders in connected cases involving substantive and protective additions for the assessment year 2007-08. The Tribunal found the CIT(A)&#039;s decisions contradictory and without basis, remanding the matters for fresh consideration. Both appeals by the Revenue were allowed for statistical purposes, with the cases sent back to the CIT(A) for reevaluation.</description>
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