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    <description>The Tribunal found in favor of the assessee, setting aside the Ld. CIT&#039;s order under section 263 and restoring that of the Assessing Officer under section 143(3) of the Act. The Tribunal emphasized the importance of sustainable views taken by the AO in accordance with the law, citing legal precedents. The appeal was allowed, and the order was pronounced in open court on 29th February 2016.</description>
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      <description>The Tribunal found in favor of the assessee, setting aside the Ld. CIT&#039;s order under section 263 and restoring that of the Assessing Officer under section 143(3) of the Act. The Tribunal emphasized the importance of sustainable views taken by the AO in accordance with the law, citing legal precedents. The appeal was allowed, and the order was pronounced in open court on 29th February 2016.</description>
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