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    <description>The Tribunal allowed the appeal, holding that the cash deposit of Rs. 4,50,000 was duly explained as being from the sale of machinery. The Tribunal directed the deletion of the addition and admitted the additional ground regarding the remand report, emphasizing the need for procedural fairness. The appeal filed by the assessee was allowed, and the order was pronounced in the open court.</description>
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      <description>The Tribunal allowed the appeal, holding that the cash deposit of Rs. 4,50,000 was duly explained as being from the sale of machinery. The Tribunal directed the deletion of the addition and admitted the additional ground regarding the remand report, emphasizing the need for procedural fairness. The appeal filed by the assessee was allowed, and the order was pronounced in the open court.</description>
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