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    <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, directing the Assessing Officer to re-examine the disallowed expenses with the opportunity for the assessee to provide evidence. The Tribunal dismissed the Revenue&#039;s appeal, emphasizing the lack of cogent material to prove the expenses were bogus and the breach of natural justice principles in not confronting the assessee with the Inspector&#039;s report.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, directing the Assessing Officer to re-examine the disallowed expenses with the opportunity for the assessee to provide evidence. The Tribunal dismissed the Revenue&#039;s appeal, emphasizing the lack of cogent material to prove the expenses were bogus and the breach of natural justice principles in not confronting the assessee with the Inspector&#039;s report.</description>
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