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    <description>The tribunal dismissed the Revenue&#039;s appeal, upholding CIT(A)&#039;s decisions on all grounds. The order emphasized the importance of providing opportunities for explanation before making adverse inferences and the principle of consistency in tax assessments. The tribunal found no reason to interfere with CIT(A)&#039;s well-reasoned and justified decisions. The appeal of the Revenue was dismissed on 13-06-2014.</description>
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