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    <description>The Tribunal set aside the Ld. CIT(A)&#039;s order and remanded the matter to the Assessing Officer for a fresh decision. The appellant was directed to provide documentary evidence to support their claims. The appeal was allowed for statistical purposes, granting the appellant an opportunity to present their case adequately.</description>
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      <description>The Tribunal set aside the Ld. CIT(A)&#039;s order and remanded the matter to the Assessing Officer for a fresh decision. The appellant was directed to provide documentary evidence to support their claims. The appeal was allowed for statistical purposes, granting the appellant an opportunity to present their case adequately.</description>
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