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    <description>The Tribunal upheld the CIT(A)&#039;s decision to grant relief to the assessee regarding the bad debts claimed, emphasizing the importance of fulfilling the legal requirements and providing documentary evidence to support the claim. The Tribunal dismissed the revenue&#039;s appeal, affirming the decision in favor of the assessee.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to grant relief to the assessee regarding the bad debts claimed, emphasizing the importance of fulfilling the legal requirements and providing documentary evidence to support the claim. The Tribunal dismissed the revenue&#039;s appeal, affirming the decision in favor of the assessee.</description>
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