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    <description>The High Court upheld the Tribunal&#039;s decision, ruling against the revenue and in favor of the assessee. The appeal was dismissed, affirming that no additions could be made on the basis of unexplained entries in rejected account books under Section 68 of the Income Tax Act.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, ruling against the revenue and in favor of the assessee. The appeal was dismissed, affirming that no additions could be made on the basis of unexplained entries in rejected account books under Section 68 of the Income Tax Act.</description>
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