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    <description>The Tribunal partly allowed the appeal, directing the deletion of the addition made by the AO. The Tribunal emphasized the need for a clear finding on withdrawals and acknowledged the merit in the assessee&#039;s argument for telescoping and against double addition. The decision highlighted adherence to procedural guidelines and the necessity of a thorough examination of all relevant transactions in the bank account.</description>
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      <description>The Tribunal partly allowed the appeal, directing the deletion of the addition made by the AO. The Tribunal emphasized the need for a clear finding on withdrawals and acknowledged the merit in the assessee&#039;s argument for telescoping and against double addition. The decision highlighted adherence to procedural guidelines and the necessity of a thorough examination of all relevant transactions in the bank account.</description>
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