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    <description>The High Court of Bombay set aside the order of the Income Tax Appellate Tribunal for Assessment Years 2003-04 and 2004-05, finding that the Tribunal failed to provide independent reasoning in dismissing the assessee&#039;s appeal. The Court emphasized the need for the appellate authority to demonstrate due application of mind and remanded both appeals for fresh consideration, allowing all contentions to be reviewed further.</description>
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