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    <description>The Tribunal found an error in the original order for not adjudicating the valuation issue under Clause (ii) of Explanation (a) to Section 56(2)(viib) of the Income Tax Act. The order was recalled for reconsideration of this specific issue, directing the appeal to be listed for a hearing. The assessee&#039;s application was allowed, and the order was pronounced in open court on 03/08/2018.</description>
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      <description>The Tribunal found an error in the original order for not adjudicating the valuation issue under Clause (ii) of Explanation (a) to Section 56(2)(viib) of the Income Tax Act. The order was recalled for reconsideration of this specific issue, directing the appeal to be listed for a hearing. The assessee&#039;s application was allowed, and the order was pronounced in open court on 03/08/2018.</description>
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