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    <description>The Tribunal set aside the Principal Commissioner&#039;s order and allowed the assessee&#039;s appeal in a case involving discrepancies in sales and VAT amounts declared in tax returns. The assessing officer&#039;s compliance with directions on TDS and expenditure examination was deemed correct, overturning the CIT&#039;s revision under section 263. The Tribunal concluded that the assessment order was not erroneous or prejudicial to revenue, leading to the appeal&#039;s success.</description>
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      <description>The Tribunal set aside the Principal Commissioner&#039;s order and allowed the assessee&#039;s appeal in a case involving discrepancies in sales and VAT amounts declared in tax returns. The assessing officer&#039;s compliance with directions on TDS and expenditure examination was deemed correct, overturning the CIT&#039;s revision under section 263. The Tribunal concluded that the assessment order was not erroneous or prejudicial to revenue, leading to the appeal&#039;s success.</description>
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