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    <description>The Tribunal partly allowed both the assessee&#039;s and the Revenue&#039;s appeals for statistical purposes. Several issues were remanded to the assessing officer for reconsideration, emphasizing compliance with legal principles, natural justice, and clear findings on the nature of receipts and expenses. The Tribunal highlighted the importance of providing reasonable opportunities for the assessee to present their case and directed fresh examinations on various contentious matters.</description>
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