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    <title>2021 (5) TMI 68 - ITAT KOLKATA</title>
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    <description>The Tribunal partially allowed the appeal for statistical purposes, directing the Assessing Officer to verify if the addition of Rs. 6,92,50,000 on account of the sale of investment in unquoted shares was from previously settled income. The decision aimed to prevent double addition and ensure accurate treatment of the sale proceeds, emphasizing the importance of aligning with the Vivad Se Vishwas Scheme. The Tribunal&#039;s judgment focused on addressing challenges to the additions made by the Assessing Officer, particularly concerning the sale of investment in unquoted shares.</description>
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      <title>2021 (5) TMI 68 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=407189</link>
      <description>The Tribunal partially allowed the appeal for statistical purposes, directing the Assessing Officer to verify if the addition of Rs. 6,92,50,000 on account of the sale of investment in unquoted shares was from previously settled income. The decision aimed to prevent double addition and ensure accurate treatment of the sale proceeds, emphasizing the importance of aligning with the Vivad Se Vishwas Scheme. The Tribunal&#039;s judgment focused on addressing challenges to the additions made by the Assessing Officer, particularly concerning the sale of investment in unquoted shares.</description>
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