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    <description>Treating the appellant as ‘Pacca Arthatia’ instead of ‘Kachha Arahtia’ as shown and claimed by the appellant - Income from the business as trader or commission agent - The privity of contract and underlying transaction documentation are critical for the purposes of present analysis.</description>
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      <description>Treating the appellant as ‘Pacca Arthatia’ instead of ‘Kachha Arahtia’ as shown and claimed by the appellant - Income from the business as trader or commission agent - The privity of contract and underlying transaction documentation are critical for the purposes of present analysis.</description>
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