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    <description>The Tribunal allowed the Revenue&#039;s appeal against the deletion of an addition for high material consumption by the Assessing Officer. The Ld. CIT(Appeals) had deleted the addition without specific findings, but the Tribunal set aside this decision, directing a detailed factual verification by the Assessing Officer to ensure compliance with natural justice principles. The appeal was allowed for statistical purposes, highlighting the necessity for a comprehensive re-examination of the issue.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal against the deletion of an addition for high material consumption by the Assessing Officer. The Ld. CIT(Appeals) had deleted the addition without specific findings, but the Tribunal set aside this decision, directing a detailed factual verification by the Assessing Officer to ensure compliance with natural justice principles. The appeal was allowed for statistical purposes, highlighting the necessity for a comprehensive re-examination of the issue.</description>
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