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    <description>The Tribunal partly allowed both the Revenue&#039;s and the Assessee&#039;s appeals for statistical purposes. Various issues including disallowances under different sections of the Income Tax Act were restored to the Assessing Officer (AO) and Commissioner of Income Tax (Appeals) (CIT(A)) for re-adjudication. The Tribunal stressed the importance of accurate computation and evaluation of new evidence in the re-adjudication process.</description>
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