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    <description>The Tribunal allowed all five appeals, deleting the additions and holding that the assumptions of jurisdiction under Section 153C were not justified. The Tribunal&#039;s findings in the case of Orient Craft Ltd. were pivotal in determining the genuineness of the job work charges and the corresponding transactions, leading to the deletion of the additions in the hands of the appellants.</description>
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      <description>The Tribunal allowed all five appeals, deleting the additions and holding that the assumptions of jurisdiction under Section 153C were not justified. The Tribunal&#039;s findings in the case of Orient Craft Ltd. were pivotal in determining the genuineness of the job work charges and the corresponding transactions, leading to the deletion of the additions in the hands of the appellants.</description>
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