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    <description>The ITAT upheld the CIT (A)&#039;s decisions on all issues, dismissing the Revenue&#039;s appeal and treating the cross-objection in support of the CIT (A)&#039;s order as dismissed. The additions made by the AO were deleted in each instance, with the ITAT finding the AO&#039;s methodology lacking basis and inconsistent with industry standards and previous judicial decisions.</description>
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