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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the Ld. CIT(A)&#039;s decision to delete the additions made by the AO due to insufficient evidence, lack of proper inquiry, and the need for a more thorough assessment process. The Tribunal emphasized the importance of thorough investigation and proper verification in such cases, leading to the dismissal of the Revenue&#039;s appeal on legal grounds.</description>
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