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    <description>The Tribunal dismissed the Revenue&#039;s appeals and partly allowed the assessee&#039;s appeals, confirming the CIT(A)&#039;s decisions where no defects were found and deleting ad hoc disallowances unsupported by evidence. The judgments emphasized the need for specific evidence in disallowances and upheld reasonable and substantiated claims by the assessee.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals and partly allowed the assessee&#039;s appeals, confirming the CIT(A)&#039;s decisions where no defects were found and deleting ad hoc disallowances unsupported by evidence. The judgments emphasized the need for specific evidence in disallowances and upheld reasonable and substantiated claims by the assessee.</description>
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