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    <description>Advances received from customers were held not to justify interference with the Tribunal&#039;s deletion of the addition, as the revenue conceded that the issue was covered in favour of the assessee by the Supreme Court in Taparia Tools Ltd. The High Court accepted that binding precedent and found no substantial question of law arising from the assessment-year 2007-08 dispute, so it declined to interfere with the Tribunal&#039;s order deleting the addition.</description>
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      <description>Advances received from customers were held not to justify interference with the Tribunal&#039;s deletion of the addition, as the revenue conceded that the issue was covered in favour of the assessee by the Supreme Court in Taparia Tools Ltd. The High Court accepted that binding precedent and found no substantial question of law arising from the assessment-year 2007-08 dispute, so it declined to interfere with the Tribunal&#039;s order deleting the addition.</description>
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