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    <description>The Tribunal partly allowed the appeal for statistical purposes and remanded the case to the Assessing Officer for further examination. The appellant was granted the opportunity to produce directors of the share applicant companies for examination and to present additional evidence to support the claim of share application money received. The Tribunal emphasized the importance of natural justice and the need for the appellant to address discrepancies and lack of proper documentation in the case.</description>
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      <description>The Tribunal partly allowed the appeal for statistical purposes and remanded the case to the Assessing Officer for further examination. The appellant was granted the opportunity to produce directors of the share applicant companies for examination and to present additional evidence to support the claim of share application money received. The Tribunal emphasized the importance of natural justice and the need for the appellant to address discrepancies and lack of proper documentation in the case.</description>
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