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    <description>The Tribunal dismissed the Revenue&#039;s appeal challenging the deletion of the addition of on money received on the sale of flats. The decision was based on the absence of incriminating material found during the search to support the addition, in accordance with the provisions of section 153A r.w.s 143(3) of the Income Tax Act, 1961 and the binding precedent set by the Hon&#039;ble Bombay High Court.</description>
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