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    <title>1998 (6) TMI 112 - ITAT COCHIN</title>
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    <description>The Tribunal partially allowed the appeal, granting relief to the assessee on certain issues while upholding the assessment under section 143(3) read with section 158BC of the Income Tax Act. The undisclosed income for the block period was determined at Rs. 2,00,000 after considering disputed items and transactions. Various disputes regarding valuation of assets, estimation of expenses, and loan transactions were addressed, with the Tribunal providing partial relief based on the evidence presented.</description>
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      <description>The Tribunal partially allowed the appeal, granting relief to the assessee on certain issues while upholding the assessment under section 143(3) read with section 158BC of the Income Tax Act. The undisclosed income for the block period was determined at Rs. 2,00,000 after considering disputed items and transactions. Various disputes regarding valuation of assets, estimation of expenses, and loan transactions were addressed, with the Tribunal providing partial relief based on the evidence presented.</description>
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