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    <description>The Tribunal ruled in favor of the appellant, allowing all appeals filed by the assessee. The re-assessment proceedings were deemed void ab-initio, the ex-parte assessment order was declared bad in law, the presence of a Permanent Establishment in India was refuted, and the estimation of gross profit was found erroneous. The Tribunal directed the Assessing Officer to recompute the total income without the additions made, citing legal precedents and the prevailing law on the subject.</description>
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