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    <description>The Revenue&#039;s appeals for various assessment years were dismissed due to low tax effect and lack of material to support additions made by the Assessing Officer. The appeals were dismissed in accordance with CBDT Circular No. 21 of 2015 and findings of the CIT(A) and Tribunal. The Assessee&#039;s cross-objection for one assessment year was allowed for statistical purposes.</description>
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