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    <description>The Tribunal allowed the appeal of the assessee for statistical purposes, directing the Ld. CIT(A) to re-examine the issues after admitting the additional evidence and providing adequate opportunities for both the AO and the assessee to present their cases.</description>
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      <description>The Tribunal allowed the appeal of the assessee for statistical purposes, directing the Ld. CIT(A) to re-examine the issues after admitting the additional evidence and providing adequate opportunities for both the AO and the assessee to present their cases.</description>
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