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    <description>The Tribunal ruled in favor of the appellant in both cases for assessment years 2006-07 and 2005-06. The additions made by the AO without any incriminating material found during the search were directed to be deleted. The Tribunal found that the additions were beyond the scope of the relevant sections and were not supported by incriminating evidence, leading to the allowance of the appellant&#039;s appeals.</description>
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      <description>The Tribunal ruled in favor of the appellant in both cases for assessment years 2006-07 and 2005-06. The additions made by the AO without any incriminating material found during the search were directed to be deleted. The Tribunal found that the additions were beyond the scope of the relevant sections and were not supported by incriminating evidence, leading to the allowance of the appellant&#039;s appeals.</description>
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