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    <description>The tribunal allowed the appeal for statistical purposes, setting aside the orders of the authorities below and directing the AO to re-decide the issue, ensuring proper credit for taxes paid by the assessee. The tribunal emphasized the correction of errors by the tribunal in proceedings before lower authorities due to lack of proper representation by both the AO and the assessee, referencing a Supreme Court decision.</description>
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      <description>The tribunal allowed the appeal for statistical purposes, setting aside the orders of the authorities below and directing the AO to re-decide the issue, ensuring proper credit for taxes paid by the assessee. The tribunal emphasized the correction of errors by the tribunal in proceedings before lower authorities due to lack of proper representation by both the AO and the assessee, referencing a Supreme Court decision.</description>
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