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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions made by the AO on account of undervaluation of closing stock, telephone and car expenses, traveling, generator, packing expenses, and advertisement expenses. The Tribunal found that the AO&#039;s additions lacked factual basis and proper evidence, leading to the dismissal of the Revenue&#039;s appeal on all grounds.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions made by the AO on account of undervaluation of closing stock, telephone and car expenses, traveling, generator, packing expenses, and advertisement expenses. The Tribunal found that the AO&#039;s additions lacked factual basis and proper evidence, leading to the dismissal of the Revenue&#039;s appeal on all grounds.</description>
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