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    <description>The ITAT affirmed the decisions of the lower authorities regarding the estimation of income from leased fish tanks and the dismissal of the appeals filed by the assessee. The judgment emphasized the importance of providing tangible evidence to support claims and the limited scope of rectification under Section 154 of the Income Tax Act.</description>
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      <description>The ITAT affirmed the decisions of the lower authorities regarding the estimation of income from leased fish tanks and the dismissal of the appeals filed by the assessee. The judgment emphasized the importance of providing tangible evidence to support claims and the limited scope of rectification under Section 154 of the Income Tax Act.</description>
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