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    <description>The dispute concerned whether an amount of Rs. 1 crore could be treated as undisclosed income and whether additions could be sustained for alleged unaccounted cash receipts from the sale of plots. The Bombay High Court admitted the appeal on the stated substantial questions of law, but it did not decide the merits of either issue. No final determination was made on the taxability of the amount or on the validity of the additions.</description>
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      <description>The dispute concerned whether an amount of Rs. 1 crore could be treated as undisclosed income and whether additions could be sustained for alleged unaccounted cash receipts from the sale of plots. The Bombay High Court admitted the appeal on the stated substantial questions of law, but it did not decide the merits of either issue. No final determination was made on the taxability of the amount or on the validity of the additions.</description>
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