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    <description>The Tribunal allowed the appeal, ruling that the reassessment order was invalid as reasons for reopening were not recorded or provided to the assessee. The Tribunal emphasized the importance of providing reasons to ensure fair proceedings. The Tribunal did not address the substantive issues raised by the assessee regarding the treatment of receipt from the transfer of a trademark as capital gain due to the invalidity of the reassessment order.</description>
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      <description>The Tribunal allowed the appeal, ruling that the reassessment order was invalid as reasons for reopening were not recorded or provided to the assessee. The Tribunal emphasized the importance of providing reasons to ensure fair proceedings. The Tribunal did not address the substantive issues raised by the assessee regarding the treatment of receipt from the transfer of a trademark as capital gain due to the invalidity of the reassessment order.</description>
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