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    <description>The High Court of Calcutta set aside the Tribunal&#039;s order due to inadequate and unconvincing reasons, finding perversity in the decision. Emphasizing the need for detailed reasoning in cases involving significant financial implications, the Court remanded the matter for a fresh hearing. The Court directed the Tribunal to provide a reasoned order within six months, stressing the importance of thorough examination in matters of taxation and revenue to maintain the integrity of the legal process.</description>
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