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    <description>The tribunal allowed the appeal, ruling in favor of the assessee and overturning the addition made under section 68 of the Income Tax Act. The decision was based on the lack of merit in the addition, emphasizing the importance of considering all evidence before making assessments. The tribunal highlighted the significance of legal principles and fair evaluation in reaching a just decision.</description>
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      <description>The tribunal allowed the appeal, ruling in favor of the assessee and overturning the addition made under section 68 of the Income Tax Act. The decision was based on the lack of merit in the addition, emphasizing the importance of considering all evidence before making assessments. The tribunal highlighted the significance of legal principles and fair evaluation in reaching a just decision.</description>
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