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    <title>2022 (2) TMI 929 - CALCUTTA HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decisions in the case, rejecting appeals on various issues including the deletion of voluntarily disclosed amount, share capital contributions, cash deposits, income from shares dealing, and returned income under Section 158BC(a)(ii) of the Income Tax Act. The assessing officer&#039;s findings were set aside, and no substantial questions of law were found to warrant a different outcome. Justices T. S. Sivagnanam and Hiranmay Bhattacharyya delivered the judgment.</description>
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      <description>The Court upheld the Tribunal&#039;s decisions in the case, rejecting appeals on various issues including the deletion of voluntarily disclosed amount, share capital contributions, cash deposits, income from shares dealing, and returned income under Section 158BC(a)(ii) of the Income Tax Act. The assessing officer&#039;s findings were set aside, and no substantial questions of law were found to warrant a different outcome. Justices T. S. Sivagnanam and Hiranmay Bhattacharyya delivered the judgment.</description>
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