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    <description>The Tribunal dismissed the Department&#039;s appeals and partly allowed the assessee&#039;s cross objections. It upheld the CIT(A)&#039;s detailed orders on the valuation of the Pali Hill property, exclusion of the voluntarily disclosed amount from net wealth, estimation of outstanding professional fees, and exclusion of annuity policies from net wealth.</description>
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      <description>The Tribunal dismissed the Department&#039;s appeals and partly allowed the assessee&#039;s cross objections. It upheld the CIT(A)&#039;s detailed orders on the valuation of the Pali Hill property, exclusion of the voluntarily disclosed amount from net wealth, estimation of outstanding professional fees, and exclusion of annuity policies from net wealth.</description>
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