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    <description>The Tribunal upheld the reopening of the assessment under section 147/148 due to income escaping assessment. However, it ruled that reimbursement of medical expenses did not constitute taxable income under section 2(24)(iv). The addition of Rs. 4,84,066 was deleted, and the Assessing Officer was directed to exclude this amount from the assessee&#039;s total income.</description>
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      <description>The Tribunal upheld the reopening of the assessment under section 147/148 due to income escaping assessment. However, it ruled that reimbursement of medical expenses did not constitute taxable income under section 2(24)(iv). The addition of Rs. 4,84,066 was deleted, and the Assessing Officer was directed to exclude this amount from the assessee&#039;s total income.</description>
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