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    <description>The Tribunal allowed the appeal for statistical purposes, remanding the issue to the Assessing Officer to verify transfers and make additions in the hands of the actual owners, determining that the assessee acted as a benamidhar for the directors or family members of the business.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, remanding the issue to the Assessing Officer to verify transfers and make additions in the hands of the actual owners, determining that the assessee acted as a benamidhar for the directors or family members of the business.</description>
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