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    <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete additions and disallowances made by the AO under the Income Tax Act. The Revenue&#039;s appeal was dismissed on all grounds, with the Tribunal affirming that the deletions were consistent with previous rulings and supported by higher judicial authorities, including the jurisdictional High Court and the Hon&#039;ble Karnataka High Court.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete additions and disallowances made by the AO under the Income Tax Act. The Revenue&#039;s appeal was dismissed on all grounds, with the Tribunal affirming that the deletions were consistent with previous rulings and supported by higher judicial authorities, including the jurisdictional High Court and the Hon&#039;ble Karnataka High Court.</description>
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