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    <description>The Tribunal quashed the notices issued under Section 153C due to lack of recorded satisfaction by the AO of the searched person. Consequently, the additions made by the AO were deleted, except for confirmed on-money receipts for specific villas in the Blue Marino project. The Tribunal upheld the CIT(A)&#039;s decisions, dismissing the appeals of the revenue and partly allowing the cross objections of the assessee.</description>
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      <description>The Tribunal quashed the notices issued under Section 153C due to lack of recorded satisfaction by the AO of the searched person. Consequently, the additions made by the AO were deleted, except for confirmed on-money receipts for specific villas in the Blue Marino project. The Tribunal upheld the CIT(A)&#039;s decisions, dismissing the appeals of the revenue and partly allowing the cross objections of the assessee.</description>
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