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    <description>The Tribunal upheld the revisionary order for Assessment Year 2010-11, emphasizing that the error in assessment was prejudicial to revenue. The addition of unexplained cash credit under section 69A was upheld, with the AO directed to consider the taxability of the omitted amount on a protective basis. The failure to consider certain amounts for taxation led to the dismissal of the appeal.</description>
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      <description>The Tribunal upheld the revisionary order for Assessment Year 2010-11, emphasizing that the error in assessment was prejudicial to revenue. The addition of unexplained cash credit under section 69A was upheld, with the AO directed to consider the taxability of the omitted amount on a protective basis. The failure to consider certain amounts for taxation led to the dismissal of the appeal.</description>
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