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    <description>The Tribunal remanded all issues back to the Assessing Officer for further determination, directing the assessee to provide necessary evidence and explanations. The Assessing Officer was instructed to provide the assessee with a fair opportunity to be heard and to verify the claims in accordance with the principles of natural justice. The appeal of the Revenue was allowed for statistical purposes.</description>
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      <description>The Tribunal remanded all issues back to the Assessing Officer for further determination, directing the assessee to provide necessary evidence and explanations. The Assessing Officer was instructed to provide the assessee with a fair opportunity to be heard and to verify the claims in accordance with the principles of natural justice. The appeal of the Revenue was allowed for statistical purposes.</description>
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