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    <title>2021 (2) TMI 1229 - ITAT LUCKNOW</title>
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    <description>The appeal filed by the assessee was allowed, and the appeal filed by the Revenue was dismissed. The Tribunal upheld the CIT(A)&#039;s decisions on all grounds, finding that the additions made by the AO were not justified and that the issues were resolved in favor of the assessee based on precedents and correct accounting practices.</description>
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      <description>The appeal filed by the assessee was allowed, and the appeal filed by the Revenue was dismissed. The Tribunal upheld the CIT(A)&#039;s decisions on all grounds, finding that the additions made by the AO were not justified and that the issues were resolved in favor of the assessee based on precedents and correct accounting practices.</description>
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