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    <description>The Tribunal allowed both Revenue&#039;s and assessee&#039;s appeals for statistical purposes, directing a fresh assessment with due consideration to all evidences and a fair opportunity for the assessee to present their case effectively. The decision emphasized procedural fairness, thorough examination of evidence, and adherence to natural justice principles in tax assessments, leading to the setting aside of the matter for a fresh determination in line with these principles.</description>
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      <description>The Tribunal allowed both Revenue&#039;s and assessee&#039;s appeals for statistical purposes, directing a fresh assessment with due consideration to all evidences and a fair opportunity for the assessee to present their case effectively. The decision emphasized procedural fairness, thorough examination of evidence, and adherence to natural justice principles in tax assessments, leading to the setting aside of the matter for a fresh determination in line with these principles.</description>
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