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    <description>The Tribunal&#039;s order and the Commissioner of Income-tax (Appeals)&#039; order were set aside and the matter was remanded for fresh consideration. The court noted that the dispute arose from the same factual matrix as connected matters and that the Supreme Court had subsequently remanded the related litigation. To ensure consistent reconsideration on the same basis and in accordance with law, the existing orders were interfered with and the case sent back to the Commissioner (Appeals) and the Tribunal.</description>
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