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    <description>The Tribunal upheld the decision of the Ld.CIT(A) to delete the addition of undisclosed stock to the total income for the assessment year 2006-07. The assessee provided sufficient details regarding the purchase and export of goods, shifting the burden of proof to the Revenue. As the material on record established these transactions, the Tribunal dismissed the Revenue&#039;s appeal, confirming the Ld.CIT(A)&#039;s order.</description>
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      <description>The Tribunal upheld the decision of the Ld.CIT(A) to delete the addition of undisclosed stock to the total income for the assessment year 2006-07. The assessee provided sufficient details regarding the purchase and export of goods, shifting the burden of proof to the Revenue. As the material on record established these transactions, the Tribunal dismissed the Revenue&#039;s appeal, confirming the Ld.CIT(A)&#039;s order.</description>
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