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    <description>The appeal filed by the assessee was allowed for statistical purposes, and the issue was remanded back to the Assessing Officer (AO) for a detailed re-examination in accordance with the Full Bench judgment in a related case. The Tribunal directed the AO to scrutinize each loan disbursement to determine if they were for agricultural purposes and to investigate the membership status of the loan recipients. The AO was instructed to follow legal principles and make a decision in compliance with the law.</description>
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