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    <description>The Tribunal directed the AO to delete the impugned additions, allowing the appeal of the assessee. The decision was based on established precedents and consistent treatment of similar issues, with the Tribunal noting errors in the CIT(A)&#039;s order and upholding the assessee&#039;s contentions regarding taxability and classification of fees. The Tribunal&#039;s decision was announced on 21.07.2022.</description>
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