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    <description>The Tribunal determined ownership disputes over various documents and transactions, ultimately ruling in favor of the assessee-firm or its related entities in each instance. The Tribunal found that the Revenue&#039;s additions to the firm&#039;s income based on these documents were unsubstantiated and therefore deleted. Additionally, the Tribunal dismissed the Revenue&#039;s applications for reference to the High Court, as it deemed its decisions to be factually supported and not warranting further review.</description>
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      <link>https://www.taxtmi.com/caselaws?id=68045</link>
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