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    <description>The Tribunal dismissed all three appeals for the assessment years 1975-76, 1976-77, and 1977-78, upholding the CIT(A)&#039;s order confirming the substantive addition in the appellant&#039;s hands. The appellant&#039;s arguments were rejected as they failed to provide essential evidence, including the ITAT order in the case of Shri S.J. Baid. The decision was rendered in open court following the hearing.</description>
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      <description>The Tribunal dismissed all three appeals for the assessment years 1975-76, 1976-77, and 1977-78, upholding the CIT(A)&#039;s order confirming the substantive addition in the appellant&#039;s hands. The appellant&#039;s arguments were rejected as they failed to provide essential evidence, including the ITAT order in the case of Shri S.J. Baid. The decision was rendered in open court following the hearing.</description>
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