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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decision to delete the addition of Rs. 2,74,57,986/- on account of creditors and the disallowance of Rs. 16,27,148/- on account of loan processing charges. The Tribunal emphasized the importance of thorough investigation and proper appreciation of facts in assessment proceedings.</description>
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