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    <description>The Tribunal allowed the appeals of the assessee for both assessment years 2008-09 and 2009-10, setting aside the order of the CIT(A) and directing the AO to delete the addition of Rs. 1,80,00,000/- made under section 68 of the Income Tax Act, as the assessee had successfully proven the genuineness of the transactions and the share premium received.</description>
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