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    <description>The appeals filed by the Department were dismissed as the income proposed to be taxed, which was below the taxable limit, should not be taxed. The Tribunal&#039;s decision to add income to the undisclosed income for the block period was challenged, with the judgment emphasizing that such income would not be taxable regardless of when it was disclosed. The Department&#039;s appeals were found to lack merit, leading to their dismissal.</description>
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      <description>The appeals filed by the Department were dismissed as the income proposed to be taxed, which was below the taxable limit, should not be taxed. The Tribunal&#039;s decision to add income to the undisclosed income for the block period was challenged, with the judgment emphasizing that such income would not be taxable regardless of when it was disclosed. The Department&#039;s appeals were found to lack merit, leading to their dismissal.</description>
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