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    <description>The Tribunal set aside the CIT(A)&#039;s decision and remanded the case for a fresh determination, emphasizing the need for a detailed and reasoned order. The Tribunal allowed the appeal for statistical purposes, indicating a procedural victory for the appellant.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s decision and remanded the case for a fresh determination, emphasizing the need for a detailed and reasoned order. The Tribunal allowed the appeal for statistical purposes, indicating a procedural victory for the appellant.</description>
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