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    <description>The appeal was partly allowed for statistical purposes, with specific issues restored to the AO for fresh decision and other grounds rejected based on the findings of the AO and CIT(A). The Tribunal directed the AO to provide the assessee with adequate opportunities to present evidence and cross-examine relevant individuals where necessary.</description>
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      <description>The appeal was partly allowed for statistical purposes, with specific issues restored to the AO for fresh decision and other grounds rejected based on the findings of the AO and CIT(A). The Tribunal directed the AO to provide the assessee with adequate opportunities to present evidence and cross-examine relevant individuals where necessary.</description>
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