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    <description>The Tribunal allowed the appeal for statistical purposes, remanding the issues to the AO for de novo consideration. The AO was instructed to follow the principles laid out in relevant judicial pronouncements, including the Mavilayi Service Co-operative Bank Ltd. case, and to provide the assessee with an opportunity to present necessary evidence.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, remanding the issues to the AO for de novo consideration. The AO was instructed to follow the principles laid out in relevant judicial pronouncements, including the Mavilayi Service Co-operative Bank Ltd. case, and to provide the assessee with an opportunity to present necessary evidence.</description>
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