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    <description>The Tribunal set aside the CIT(A)&#039;s decision and remanded the issues back for fresh adjudication, emphasizing natural justice and fair hearing. The Tribunal ordered the deletion of disallowed interest, remanded the estimation of notional interest income, deleted the addition of interest income, allowed the deduction under section 80G, and deleted imposed interest and penalties, ensuring proper consideration of evidence and principles of justice.</description>
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