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    <description>The Tribunal invalidated the reopening of the assessment due to the lack of evidence of non-disclosure by the assessee, leading to the quashing of the reassessment. Consequently, the issues regarding the treatment of income from the sale of shares, disallowance of exemptions under Sections 54EC and 54F were not further examined, and the appeal favored the assessee.</description>
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      <description>The Tribunal invalidated the reopening of the assessment due to the lack of evidence of non-disclosure by the assessee, leading to the quashing of the reassessment. Consequently, the issues regarding the treatment of income from the sale of shares, disallowance of exemptions under Sections 54EC and 54F were not further examined, and the appeal favored the assessee.</description>
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