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    <description>The Tribunal allowed the appeal for statistical purposes, restoring all issues to the CIT(A) for fresh adjudication. The Tribunal emphasized the importance of procedural fairness, directing the CIT(A) to provide the assessee with a fair opportunity to present its case with relevant evidence. The assessee was granted the chance to file explanations and evidence in its defense, ensuring compliance with the principles of natural justice.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, restoring all issues to the CIT(A) for fresh adjudication. The Tribunal emphasized the importance of procedural fairness, directing the CIT(A) to provide the assessee with a fair opportunity to present its case with relevant evidence. The assessee was granted the chance to file explanations and evidence in its defense, ensuring compliance with the principles of natural justice.</description>
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