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    <description>The Tribunal dismissed the Revenue&#039;s appeals for assessment years 2008-09 and 2009-10, upholding the CIT(A)&#039;s decisions to delete additions under Section 40A(3) and Section 68, correct a procedural error in income computation, and handle disallowance under Section 14A. The Tribunal affirmed the CIT(A)&#039;s findings, supporting the deletion of additions and rejecting the Revenue&#039;s arguments.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals for assessment years 2008-09 and 2009-10, upholding the CIT(A)&#039;s decisions to delete additions under Section 40A(3) and Section 68, correct a procedural error in income computation, and handle disallowance under Section 14A. The Tribunal affirmed the CIT(A)&#039;s findings, supporting the deletion of additions and rejecting the Revenue&#039;s arguments.</description>
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