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    <description>The Tribunal partly allowed the Revenue&#039;s appeal and assessee&#039;s cross objection for statistical purposes, remanding the issues to the A.O. for re-adjudication. The Tribunal stressed the importance of fair procedures, including the right to cross-examination and rebuttal, in tax assessments. Upholding principles of natural justice, the judgment highlighted the necessity for procedural fairness in tax matters, ensuring the parties&#039; rights to present evidence and challenge assertions.</description>
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