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    <description>The Tribunal set aside the CIT(A)&#039;s decision and remanded the case to the AO for fresh consideration, allowing the appellant to present additional evidence. The AO was instructed to provide a fair opportunity for the appellant to substantiate their claims and make a decision in compliance with the law. The appeal was granted for statistical purposes, with the order issued on 07.12.2021.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s decision and remanded the case to the AO for fresh consideration, allowing the appellant to present additional evidence. The AO was instructed to provide a fair opportunity for the appellant to substantiate their claims and make a decision in compliance with the law. The appeal was granted for statistical purposes, with the order issued on 07.12.2021.</description>
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