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    <description>The Tribunal set aside the Commissioner (Appeals)&#039;s order and remanded the case for reconsideration. The Commissioner (Appeals) was instructed to address jurisdictional issues and evaluate the merits of the new claims for investment and agricultural development allowances. The appeal by the assessee was considered allowed for statistical purposes, awaiting further review by the Commissioner (Appeals).</description>
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      <description>The Tribunal set aside the Commissioner (Appeals)&#039;s order and remanded the case for reconsideration. The Commissioner (Appeals) was instructed to address jurisdictional issues and evaluate the merits of the new claims for investment and agricultural development allowances. The appeal by the assessee was considered allowed for statistical purposes, awaiting further review by the Commissioner (Appeals).</description>
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