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    <description>The Tribunal remanded the case to the Assessing Officer for fresh adjudication, allowing the assessee&#039;s appeal for statistical purposes. The Tribunal stressed the importance of thoroughly examining the evidence to determine if the business was set up during the relevant year and how the claimed expenses should be treated. The decision was announced on August 23, 2013.</description>
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      <description>The Tribunal remanded the case to the Assessing Officer for fresh adjudication, allowing the assessee&#039;s appeal for statistical purposes. The Tribunal stressed the importance of thoroughly examining the evidence to determine if the business was set up during the relevant year and how the claimed expenses should be treated. The decision was announced on August 23, 2013.</description>
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