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    <description>Reopening of assessment and the validity of approval under s. 151, in the context of unexplained credit under s. 68, remained undisturbed as the Supreme Court found no reason to interfere with the Delhi High Court&#039;s judgments. The special leave petitions were dismissed, leaving the High Court&#039;s orders in place.</description>
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      <description>Reopening of assessment and the validity of approval under s. 151, in the context of unexplained credit under s. 68, remained undisturbed as the Supreme Court found no reason to interfere with the Delhi High Court&#039;s judgments. The special leave petitions were dismissed, leaving the High Court&#039;s orders in place.</description>
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