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    <title>Court Upholds Reopening of Assessment over Black Money Conversion via Share Capital with Kolkata Paper Companies Involved.</title>
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      <description>Validity of reopening of assessment - it used to take accommodation entires of the share capital/share premium etc., in various years from the various Kolkata based paper companies to convert its black money into white - report of Inspector and information received from the Investigation Wing, Kolkata were co-related to each other. - reassessment proceedings confirmed - HC</description>
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