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    <description>The tribunal dismissed the department&#039;s appeal and allowed the assessee&#039;s appeal by deleting the entire addition of Rs. 39,00,000 made by the AO and the sustained addition of Rs. 1,00,000 by the CIT(A). The tribunal found both additions unjustified, leading to the dismissal of the department&#039;s appeal and the allowance of the assessee&#039;s appeal.</description>
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      <description>The tribunal dismissed the department&#039;s appeal and allowed the assessee&#039;s appeal by deleting the entire addition of Rs. 39,00,000 made by the AO and the sustained addition of Rs. 1,00,000 by the CIT(A). The tribunal found both additions unjustified, leading to the dismissal of the department&#039;s appeal and the allowance of the assessee&#039;s appeal.</description>
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