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    <description>The Tribunal remitted the issue of the validity of assessments back to the CIT(A) for a decision on the merits. Other issues, including the estimation of business income, addition on account of unexplained investment, and disallowance of loss on deal cancellations, were kept open for further consideration depending on the CIT(A)&#039;s decision on the preliminary issue. The Tribunal disposed of all four appeals accordingly.</description>
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