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    <description>The Tribunal dismissed all appeals by the Revenue, upholding the CIT(A)&#039;s decisions to delete additions for both assessment years. The judgments stressed the importance of corroborative evidence and thorough inquiry by the AO before making additions based on seized materials or notings.</description>
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      <description>The Tribunal dismissed all appeals by the Revenue, upholding the CIT(A)&#039;s decisions to delete additions for both assessment years. The judgments stressed the importance of corroborative evidence and thorough inquiry by the AO before making additions based on seized materials or notings.</description>
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