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    <description>The appeals were dismissed, upholding the ITAT&#039;s decision to delete the additions made by the AO under Section 153A due to the lack of incriminating material against the Assessee. The Court found no legal flaw in the ITAT&#039;s order and determined that no substantial question of law arose from it.</description>
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      <description>The appeals were dismissed, upholding the ITAT&#039;s decision to delete the additions made by the AO under Section 153A due to the lack of incriminating material against the Assessee. The Court found no legal flaw in the ITAT&#039;s order and determined that no substantial question of law arose from it.</description>
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