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    <description>The tribunal upheld the CIT(A)&#039;s decisions on all grounds in the case, dismissing the assessing officer&#039;s appeal for the Assessment Year 2012-13. This included confirming the deletion of disallowances for bad debts written off, expenditure on land acquisition, provision written back, and the admission of additional evidence during assessment proceedings.</description>
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      <description>The tribunal upheld the CIT(A)&#039;s decisions on all grounds in the case, dismissing the assessing officer&#039;s appeal for the Assessment Year 2012-13. This included confirming the deletion of disallowances for bad debts written off, expenditure on land acquisition, provision written back, and the admission of additional evidence during assessment proceedings.</description>
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