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    <title>Protective Assessment Invalidated as AO Confirms Payment by M/s Om Metal; CIT(A) Deletes Protective Addition.</title>
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      <description>Protective assessment - when the AO accepts that the cash payment has been made by M/s Om Metal then protective addition in the hands of assessee is not sustainable and the same was correctly deleted by the first appellate authority i.e. CIT(A) - AT</description>
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