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    <description>The Tribunal upheld the Commissioner of Income-tax&#039;s decision to invoke Section 263, finding the Assessing Officer&#039;s failure to examine data link charges rendered the assessment order erroneous and prejudicial to revenue. The Tribunal dismissed the appeal, directing a denovo assessment after proper examination. The order was pronounced on 7th October 2015, for the assessment year 2006-07.</description>
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      <description>The Tribunal upheld the Commissioner of Income-tax&#039;s decision to invoke Section 263, finding the Assessing Officer&#039;s failure to examine data link charges rendered the assessment order erroneous and prejudicial to revenue. The Tribunal dismissed the appeal, directing a denovo assessment after proper examination. The order was pronounced on 7th October 2015, for the assessment year 2006-07.</description>
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