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    <description>The Appellate Tribunal allowed the appeal for statistical purposes and remitted the matter back to the Ld. AO for fresh consideration. The Tribunal emphasized the importance of cooperation from the assessee and directed the assessee to provide necessary evidence for a fair assessment. The judgment highlighted the need for transparency and consistency in explanations provided during assessment proceedings to ensure a just outcome.</description>
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      <description>The Appellate Tribunal allowed the appeal for statistical purposes and remitted the matter back to the Ld. AO for fresh consideration. The Tribunal emphasized the importance of cooperation from the assessee and directed the assessee to provide necessary evidence for a fair assessment. The judgment highlighted the need for transparency and consistency in explanations provided during assessment proceedings to ensure a just outcome.</description>
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