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    <description>Addition for cess on green leaf paid was deleted because the appellate authority followed the jurisdictional High Court precedent, and no contrary decision or distinguishing factual basis was shown. The ITAT upheld the deletion for both assessment years and rejected the Department&#039;s grounds.</description>
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      <description>Addition for cess on green leaf paid was deleted because the appellate authority followed the jurisdictional High Court precedent, and no contrary decision or distinguishing factual basis was shown. The ITAT upheld the deletion for both assessment years and rejected the Department&#039;s grounds.</description>
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