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    <description>The Tribunal allowed the appeal, condoning the delay and directing the deletion of the addition of Rs. 3,28,300/- made under Section 69 of the Income Tax Act. The decision was based on the lack of corroborative evidence and reliance on statements made during the survey, emphasizing the importance of supporting evidence for additions and adherence to legal precedents and circulars.</description>
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      <description>The Tribunal allowed the appeal, condoning the delay and directing the deletion of the addition of Rs. 3,28,300/- made under Section 69 of the Income Tax Act. The decision was based on the lack of corroborative evidence and reliance on statements made during the survey, emphasizing the importance of supporting evidence for additions and adherence to legal precedents and circulars.</description>
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