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    <description>The Tribunal partially allowed relief to the assessee by deleting additions already taxed in the block assessment and supported by independent evidence. However, it upheld additions where the assessee could not substantiate claims with credible evidence. The interest disallowance was directed to be recalculated based on sustained additions.</description>
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      <description>The Tribunal partially allowed relief to the assessee by deleting additions already taxed in the block assessment and supported by independent evidence. However, it upheld additions where the assessee could not substantiate claims with credible evidence. The interest disallowance was directed to be recalculated based on sustained additions.</description>
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