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    <description>The Tribunal dismissed all appeals of the Revenue as the issues and facts were identical across cases. The CIT(A)&#039;s decision to accept the books results shown by the assessee based on internal guidelines and consistency principle was upheld, leading to the deletion of additions made on estimation basis. The Tribunal found no infirmity in the CIT(A)&#039;s order and upheld it, resulting in the dismissal of the Revenue&#039;s appeals.</description>
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