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    <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, setting aside the lower authorities&#039; decisions and remitting the issue back to the Assessing Officer. The Tribunal directed the Assessing Officer to provide the statement to the assessee and obtain details on the payment mode for shares, emphasizing the need for a fair opportunity for the assessee in the assessment process.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, setting aside the lower authorities&#039; decisions and remitting the issue back to the Assessing Officer. The Tribunal directed the Assessing Officer to provide the statement to the assessee and obtain details on the payment mode for shares, emphasizing the need for a fair opportunity for the assessee in the assessment process.</description>
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