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    <description>The Tribunal allowed the appeals for statistical purposes, directing the AO to re-examine the issues afresh, considering the submissions of the Assessee and in accordance with the law. The Assessee was directed to cooperate with the Revenue authorities by promptly submitting all required details.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, directing the AO to re-examine the issues afresh, considering the submissions of the Assessee and in accordance with the law. The Assessee was directed to cooperate with the Revenue authorities by promptly submitting all required details.</description>
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