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    <description>The appeal filed by the revenue against the order of ld. CIT(A)-5, Bangalore for Assessment Year 2013-14 was allowed for statistical purposes. The Tribunal set aside the CIT(A)&#039;s order and remanded the matter back to the CIT(A) for a fresh decision in consideration of the latest judgment of the Hon&#039;ble Apex Court in The Citizen Co-operative Society Ltd. Vs. ACIT. The CIT(A) was directed to reexamine the facts of the case in light of the judgment, ensuring both parties have a fair opportunity to present their arguments.</description>
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