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    <description>The Tribunal ruled in favor of the assessee, deleting the addition of Rs.9,01,602/- on account of refund of empty bottles. The Tribunal found no suppression of income by the assessee and held that the amount had been duly reported and offered for taxation. The judgment emphasizes the significance of accurate reporting and compliance with statutory requirements in income tax assessments.</description>
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      <description>The Tribunal ruled in favor of the assessee, deleting the addition of Rs.9,01,602/- on account of refund of empty bottles. The Tribunal found no suppression of income by the assessee and held that the amount had been duly reported and offered for taxation. The judgment emphasizes the significance of accurate reporting and compliance with statutory requirements in income tax assessments.</description>
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