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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s deletions of additions regarding unverifiable construction expenses and cash expenditure exceeding Rs. 20,000. It emphasized the necessity of concrete evidence for additions and recognized the exceptions under Rule 6DD(b) for cash payments to government agents.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s deletions of additions regarding unverifiable construction expenses and cash expenditure exceeding Rs. 20,000. It emphasized the necessity of concrete evidence for additions and recognized the exceptions under Rule 6DD(b) for cash payments to government agents.</description>
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