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    <description>The Court set aside the Commissioner&#039;s order limiting the payable hours and reducing the rate for special audit services, emphasizing the importance of assessing the quality of work and experience of professionals. The Court directed a re-determination of the fee, highlighting the need for a fair evaluation based on the audit report&#039;s quality and timely completion. The decision aimed to ensure a balanced approach in determining fees for specialized services, emphasizing the significance of focusing on the audit report&#039;s quality rather than arbitrary reductions based on assumptions.</description>
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