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    <description>The Tribunal upheld the CIT(A)&#039;s decisions and dismissed the revenue&#039;s appeal regarding the additions made by the AO for construction of staff quarters, disallowance of depreciation, and addition related to staff quarters maintenance. The cross objections filed by the assessee were dismissed due to a delay in filing.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions and dismissed the revenue&#039;s appeal regarding the additions made by the AO for construction of staff quarters, disallowance of depreciation, and addition related to staff quarters maintenance. The cross objections filed by the assessee were dismissed due to a delay in filing.</description>
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