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    <description>The Tribunal dismissed the appeals for the assessment years 1969-70 and 1970-71, confirming the deletion of the Rs. 1 lakh addition and the allowance of the interest deduction. However, for the assessment year 1968-69, the Tribunal allowed the department&#039;s appeal, reinstating the addition of Rs. 1,15,000 as income from undisclosed sources.</description>
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      <description>The Tribunal dismissed the appeals for the assessment years 1969-70 and 1970-71, confirming the deletion of the Rs. 1 lakh addition and the allowance of the interest deduction. However, for the assessment year 1968-69, the Tribunal allowed the department&#039;s appeal, reinstating the addition of Rs. 1,15,000 as income from undisclosed sources.</description>
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