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    <title>Tax Misclassification: Share Application Money Wrongly Treated as Income, Directors&#039; Cash Entries Overlooked.</title>
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    <description>Unexplained cash credit - AO has wrongly treated the share application money as income of the assessee. If any amount is to be added it should be added in the hand of Directors because only they can take the entry by giving the cash from their pockets - AT</description>
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      <description>Unexplained cash credit - AO has wrongly treated the share application money as income of the assessee. If any amount is to be added it should be added in the hand of Directors because only they can take the entry by giving the cash from their pockets - AT</description>
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