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    <description>The Special Bench held that there is no obligation to disclose additional income or incur additional tax liability for each assessment year mentioned in the application. The decision in Airtech Private Ltd. remains valid despite the amendments in 2007 and 2010. The Neptune group of cases will proceed before Additional Bench-I, Mumbai, under section 245D(1).</description>
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      <description>The Special Bench held that there is no obligation to disclose additional income or incur additional tax liability for each assessment year mentioned in the application. The decision in Airtech Private Ltd. remains valid despite the amendments in 2007 and 2010. The Neptune group of cases will proceed before Additional Bench-I, Mumbai, under section 245D(1).</description>
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