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    <description>The Tribunal dismissed the revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on both the protective addition under Section 69A and the unexplained credit under Section 68 of the Income Tax Act. The Tribunal concluded that the transactions in question did not warrant the additions made by the Assessing Officer and found in favor of the assessee.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on both the protective addition under Section 69A and the unexplained credit under Section 68 of the Income Tax Act. The Tribunal concluded that the transactions in question did not warrant the additions made by the Assessing Officer and found in favor of the assessee.</description>
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