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    <description>The Tribunal allowed the appeal by condoning the delay in filing and remanded the matter back to the Commissioner for a decision on merits. The case involved tax liability on software transactions where the Tribunal directed a reevaluation of the tax liability based on the principles of natural justice. The delay in filing the appeal before the Commissioner was condoned by the Tribunal, emphasizing adherence to the principles of natural justice in the process.</description>
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      <description>The Tribunal allowed the appeal by condoning the delay in filing and remanded the matter back to the Commissioner for a decision on merits. The case involved tax liability on software transactions where the Tribunal directed a reevaluation of the tax liability based on the principles of natural justice. The delay in filing the appeal before the Commissioner was condoned by the Tribunal, emphasizing adherence to the principles of natural justice in the process.</description>
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