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    <description>The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s appeal, affirming the CIT(A)&#039;s decisions on all contested issues and directing the deletion of the sustained addition of Rs. 11,92,392. The Tribunal maintained consistency with earlier rulings and upheld the principle of finality in legal proceedings.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s appeal, affirming the CIT(A)&#039;s decisions on all contested issues and directing the deletion of the sustained addition of Rs. 11,92,392. The Tribunal maintained consistency with earlier rulings and upheld the principle of finality in legal proceedings.</description>
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