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    <description>The Tribunal allowed the appellant&#039;s appeal for statistical purposes, remanding the issues of denial of exemption for long-term capital gains and treatment of a sum as unexplained income back to the Assessing Officer. The Tribunal emphasized the importance of adhering to natural justice principles, particularly the right to cross-examine witnesses and challenge evidence. The lower authorities&#039; orders were set aside, citing the need for a fair reconsideration in line with legal procedures.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal for statistical purposes, remanding the issues of denial of exemption for long-term capital gains and treatment of a sum as unexplained income back to the Assessing Officer. The Tribunal emphasized the importance of adhering to natural justice principles, particularly the right to cross-examine witnesses and challenge evidence. The lower authorities&#039; orders were set aside, citing the need for a fair reconsideration in line with legal procedures.</description>
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