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    <description>The Tribunal ruled in favor of the appellant, deleting the addition of Rs. 10,00,000 as undisclosed income made by the Assessing Officer. The Tribunal found that the failure to provide an opportunity for cross-examination of a key witness, as directed by the ITAT, violated principles of natural justice. Additionally, the Tribunal emphasized the importance of following higher authorities&#039; judgments and respecting judicial discipline, ultimately leading to the deletion of the disputed amount.</description>
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