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    <description>The Tribunal allowed both cross appeals of the assessee and the Revenue for statistical purposes, remanding the issues back to the Assessing Officer (AO) for fresh adjudication with specific directions to the assessee to produce all necessary documents to justify their claims. The Tribunal emphasized the need for a thorough examination of evidence before making any disallowances, highlighting errors in the Commissioner of Income Tax (Appeals) order.</description>
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      <description>The Tribunal allowed both cross appeals of the assessee and the Revenue for statistical purposes, remanding the issues back to the Assessing Officer (AO) for fresh adjudication with specific directions to the assessee to produce all necessary documents to justify their claims. The Tribunal emphasized the need for a thorough examination of evidence before making any disallowances, highlighting errors in the Commissioner of Income Tax (Appeals) order.</description>
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