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    <description>The Tribunal allowed the appeals related to M/s. Sree Lalitha Constructions, setting aside the orders of the authorities due to jurisdictional issues and lack of incriminating material. For M/s. SLC Projects Ltd., the Tribunal partly allowed the appeals, directing a revised estimation of income with allowance for depreciation. The judgments emphasized the importance of jurisdictional correctness and the necessity of incriminating material for reassessments under section 153A.</description>
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