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    <description>The Court upheld the Tribunal&#039;s decision on the validity of the revised return, jurisdiction to entertain cross-objections, and the exclusion of certain income. The Assessing Officer was allowed to scrutinize the accounts of certain entities for tax liability determination. Despite concerns raised about condoning the delay in presenting cross-objections, the Court upheld the Tribunal&#039;s decision on this matter, ultimately disposing of the appeals.</description>
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