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    <description>The High Court affirmed the Tribunal&#039;s jurisdiction in a case concerning the validity of gifts made by a donor to the assessee and his brothers. The Court found that subsequent assessments had been completed, rendering the controversy moot. The Tribunal&#039;s directions were upheld, answering the issues against the revenue and leaving the treatment of any sustained addition in the hands of the assessee in relation to the surrender in the firm to be addressed in pending appeals.</description>
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      <description>The High Court affirmed the Tribunal&#039;s jurisdiction in a case concerning the validity of gifts made by a donor to the assessee and his brothers. The Court found that subsequent assessments had been completed, rendering the controversy moot. The Tribunal&#039;s directions were upheld, answering the issues against the revenue and leaving the treatment of any sustained addition in the hands of the assessee in relation to the surrender in the firm to be addressed in pending appeals.</description>
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