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    <title>2019 (9) TMI 380 - ITAT GUWAHATI</title>
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    <description>The first assessee&#039;s appeals were dismissed as withdrawn, and the Revenue&#039;s appeals were also dismissed. The tribunal allowed the latter assessee&#039;s appeals, deleting additions of share capital, share premium, and share application money based on lack of incriminating material found during the search. Telescoping benefit was granted for income disclosed during the search to avoid double addition. The tribunal&#039;s order was pronounced on 06/09/2019.</description>
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      <description>The first assessee&#039;s appeals were dismissed as withdrawn, and the Revenue&#039;s appeals were also dismissed. The tribunal allowed the latter assessee&#039;s appeals, deleting additions of share capital, share premium, and share application money based on lack of incriminating material found during the search. Telescoping benefit was granted for income disclosed during the search to avoid double addition. The tribunal&#039;s order was pronounced on 06/09/2019.</description>
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