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    <description>The ITAT remanded various issues back to the AO and Ld. CIT (A) for further verification and fresh adjudication, stressing the importance of thorough examination and reconciliation of discrepancies. The department&#039;s appeal was partly allowed for statistical purposes, and the assessee&#039;s appeal was allowed for statistical purposes.</description>
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      <description>The ITAT remanded various issues back to the AO and Ld. CIT (A) for further verification and fresh adjudication, stressing the importance of thorough examination and reconciliation of discrepancies. The department&#039;s appeal was partly allowed for statistical purposes, and the assessee&#039;s appeal was allowed for statistical purposes.</description>
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