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    <description>The Tribunal allowed the appeals by both the Revenue and the assessee for statistical purposes, remitting the issues back to the Assessing Officer (AO) for a fresh examination. The AO was directed to consider the submissions made before the CIT(A) and any additional evidence the assessee may present. The Tribunal emphasized the importance of a fair and thorough examination of all facts and submissions involved in the case.</description>
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      <description>The Tribunal allowed the appeals by both the Revenue and the assessee for statistical purposes, remitting the issues back to the Assessing Officer (AO) for a fresh examination. The AO was directed to consider the submissions made before the CIT(A) and any additional evidence the assessee may present. The Tribunal emphasized the importance of a fair and thorough examination of all facts and submissions involved in the case.</description>
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