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    <description>The Tribunal ordered the case to be sent back to the CIT(A) for verification of the letter dated 22/09/2014 regarding the merger and to make a decision on the nullity of the assessment. The additional ground was permitted for statistical purposes, and other grounds of appeal were not addressed. The appeals were allowed for statistical purposes, with the decision announced on 16th November 2018.</description>
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      <description>The Tribunal ordered the case to be sent back to the CIT(A) for verification of the letter dated 22/09/2014 regarding the merger and to make a decision on the nullity of the assessment. The additional ground was permitted for statistical purposes, and other grounds of appeal were not addressed. The appeals were allowed for statistical purposes, with the decision announced on 16th November 2018.</description>
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