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    <description>The Tribunal allowed the appeal for Assessment Year (A.Y.) 2012-13, setting aside the addition made by the Assessing Officer (AO) under section 153C without incriminating material. However, the appeals for A.Y. 2013-14 and A.Y. 2014-15 were dismissed, with the Tribunal upholding the AO&#039;s decision not to reduce the amount from the returned income.</description>
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