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    <description>The High Court upheld the Tribunal&#039;s decision in an income tax appeal, ruling that the assessee&#039;s involvement in property transactions did not prevent her from holding property as an investment individually. The Court found no grounds to dispute the factual findings regarding the intention behind the transactions, leading to the dismissal of the appeal.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision in an income tax appeal, ruling that the assessee&#039;s involvement in property transactions did not prevent her from holding property as an investment individually. The Court found no grounds to dispute the factual findings regarding the intention behind the transactions, leading to the dismissal of the appeal.</description>
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