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    <description>The Tribunal partly allowed the appeals of the assessee, ruling in favor of the assessee on the recognition of the sale of shares and the determination of the transfer to the correct party. The challenge to the validity of the order under Section 153A was dismissed. The charging of interest under Section 234B(3) was deemed mandatory, with consequential relief to be granted based on the appeal&#039;s final outcome.</description>
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      <description>The Tribunal partly allowed the appeals of the assessee, ruling in favor of the assessee on the recognition of the sale of shares and the determination of the transfer to the correct party. The challenge to the validity of the order under Section 153A was dismissed. The charging of interest under Section 234B(3) was deemed mandatory, with consequential relief to be granted based on the appeal&#039;s final outcome.</description>
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