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    <description>The appeal filed by the assessee was partly allowed, with various issues remanded back to the Commissioner of Income-tax (Appeals) for reconsideration based on specific legal and factual aspects. The Tribunal emphasized the importance of raising relevant issues before the Tax Authorities and the need for established facts to support additional grounds raised during the appeal process.</description>
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      <description>The appeal filed by the assessee was partly allowed, with various issues remanded back to the Commissioner of Income-tax (Appeals) for reconsideration based on specific legal and factual aspects. The Tribunal emphasized the importance of raising relevant issues before the Tax Authorities and the need for established facts to support additional grounds raised during the appeal process.</description>
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