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    <description>The Tribunal dismissed all Revenue&#039;s appeals and allowed the assessee&#039;s appeals for statistical purposes, remanding the matters back to the AO for a detailed examination of the submissions and evidence provided by the assessee. The AO is directed to decide the issues as per law, ensuring the assessee is granted an adequate opportunity of being heard.</description>
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      <description>The Tribunal dismissed all Revenue&#039;s appeals and allowed the assessee&#039;s appeals for statistical purposes, remanding the matters back to the AO for a detailed examination of the submissions and evidence provided by the assessee. The AO is directed to decide the issues as per law, ensuring the assessee is granted an adequate opportunity of being heard.</description>
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