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    <description>The Tribunal set aside the assessment order and instructed the AO to reconsider the case based on new evidence presented, including a certificate from a key individual involved in the transactions. The appellant&#039;s limited commission income was acknowledged, leading to a reduction in the addition amount. The case was remanded for fresh adjudication, providing the appellant with a fair opportunity to present their case. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the assessment order and instructed the AO to reconsider the case based on new evidence presented, including a certificate from a key individual involved in the transactions. The appellant&#039;s limited commission income was acknowledged, leading to a reduction in the addition amount. The case was remanded for fresh adjudication, providing the appellant with a fair opportunity to present their case. The appeal was allowed for statistical purposes.</description>
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