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    <description>The Tribunal directed the AO to conduct a fresh assessment, granting the assessee another opportunity to substantiate claims and emphasizing adherence to procedural fairness. The Tribunal highlighted the need to avoid double additions and referenced the decision in CIT vs Kabul Chawla. All appeals by the assessee were allowed for statistical purposes.</description>
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      <description>The Tribunal directed the AO to conduct a fresh assessment, granting the assessee another opportunity to substantiate claims and emphasizing adherence to procedural fairness. The Tribunal highlighted the need to avoid double additions and referenced the decision in CIT vs Kabul Chawla. All appeals by the assessee were allowed for statistical purposes.</description>
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