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    <description>The Tribunal allowed the appeal of the assessee for statistical purposes, setting aside the order of the Ld. CIT(A) and restoring the matter back to the file of the Assessing Officer for adjudication in accordance with the decision of the Hon&#039;ble Apex Court in a related case. The Assessing Officer was directed to await the final outcome of the Hon&#039;ble Apex Court&#039;s decision and decide the issue accordingly.</description>
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      <description>The Tribunal allowed the appeal of the assessee for statistical purposes, setting aside the order of the Ld. CIT(A) and restoring the matter back to the file of the Assessing Officer for adjudication in accordance with the decision of the Hon&#039;ble Apex Court in a related case. The Assessing Officer was directed to await the final outcome of the Hon&#039;ble Apex Court&#039;s decision and decide the issue accordingly.</description>
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