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    <description>The Tribunal quashed the assessment order passed on a non-existent entity, &#039;UTV Tele Talkies Limited,&#039; due to a jurisdictional defect as it had merged with another entity. Consequently, issues regarding disallowances and additions made by the Assessing Officer became academic, and the appeal was allowed in favor of the assessee.</description>
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      <description>The Tribunal quashed the assessment order passed on a non-existent entity, &#039;UTV Tele Talkies Limited,&#039; due to a jurisdictional defect as it had merged with another entity. Consequently, issues regarding disallowances and additions made by the Assessing Officer became academic, and the appeal was allowed in favor of the assessee.</description>
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