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    <description>The Tribunal allowed the appellant&#039;s appeal for statistical purposes, directing the A.O. to re-examine the addition made under section 68 in light of the documents submitted by the appellant and after affording them a further opportunity to present their case. The Tribunal emphasized the importance of compliance with assessment proceedings and the thorough examination of issues on merit, ensuring the principles of natural justice are upheld.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal for statistical purposes, directing the A.O. to re-examine the addition made under section 68 in light of the documents submitted by the appellant and after affording them a further opportunity to present their case. The Tribunal emphasized the importance of compliance with assessment proceedings and the thorough examination of issues on merit, ensuring the principles of natural justice are upheld.</description>
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