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    <description>The Tribunal allowed the appeal, overturning the addition of income for 2012-13, emphasizing that the interest income belonged to 2011-12. The decision was based on the lack of evidence supporting the taxability of the income in the relevant assessment year, highlighting the importance of accurate assessment and evidence presentation in tax matters.</description>
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      <description>The Tribunal allowed the appeal, overturning the addition of income for 2012-13, emphasizing that the interest income belonged to 2011-12. The decision was based on the lack of evidence supporting the taxability of the income in the relevant assessment year, highlighting the importance of accurate assessment and evidence presentation in tax matters.</description>
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