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    <description>The Tribunal dismissed the appeals based on precedents set by previous High Court judgments, maintaining consistency in legal interpretation and application across all issues raised by the assessee. The disallowance under sec. 14A of the I.T. Act was upheld, surplus from the sale of pledged jewellery was treated as assessable income, and excess cash found was not considered a liability, in line with previous High Court decisions.</description>
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