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    <description>The Tribunal held that the disallowances made for the Assessment Years 2005-06 and 2006-07 could not be sustained in the absence of incriminating material found during the search. Consequently, all additions were directed to be deleted. The appeals of the assessee were partly allowed, and the appeals of the Revenue were dismissed.</description>
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      <description>The Tribunal held that the disallowances made for the Assessment Years 2005-06 and 2006-07 could not be sustained in the absence of incriminating material found during the search. Consequently, all additions were directed to be deleted. The appeals of the assessee were partly allowed, and the appeals of the Revenue were dismissed.</description>
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