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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on the deletion of unexplained cash credits addition, restriction of expenditure disallowance, and revival of unexplained cash credits addition. The alleged violation of Rule 46A was also dismissed due to lack of supporting material on record.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on the deletion of unexplained cash credits addition, restriction of expenditure disallowance, and revival of unexplained cash credits addition. The alleged violation of Rule 46A was also dismissed due to lack of supporting material on record.</description>
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