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    <description>The tribunal dismissed the assessee&#039;s appeal for AY 2009-10, upholding the additions made by the AO and sustained by the CIT(A). For AY 2010-11, the tribunal allowed the revenue&#039;s appeal, restoring the addition of Rs. 4,00,00,000/- under Section 68, which was earlier deleted by the CIT(A).</description>
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      <description>The tribunal dismissed the assessee&#039;s appeal for AY 2009-10, upholding the additions made by the AO and sustained by the CIT(A). For AY 2010-11, the tribunal allowed the revenue&#039;s appeal, restoring the addition of Rs. 4,00,00,000/- under Section 68, which was earlier deleted by the CIT(A).</description>
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