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    <description>The Tribunal allowed the appeal for statistical purposes only, setting aside the matter for fresh consideration by the AO after proper verification and examination of the documentary evidence and books of account provided by the assessee. The decision highlighted the importance of fair adjudication and examination of evidence in tax matters.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes only, setting aside the matter for fresh consideration by the AO after proper verification and examination of the documentary evidence and books of account provided by the assessee. The decision highlighted the importance of fair adjudication and examination of evidence in tax matters.</description>
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