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    <description>The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s appeal by sustaining an alternative addition of Rs. 14,99,663. The Tribunal emphasized adopting the view favorable to the assessee when two views are possible. It directed the Department to recover taxes based on the sustained addition following due process of law.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s appeal by sustaining an alternative addition of Rs. 14,99,663. The Tribunal emphasized adopting the view favorable to the assessee when two views are possible. It directed the Department to recover taxes based on the sustained addition following due process of law.</description>
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