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    <description>The appeal was allowed for statistical purposes, and the order passed by the Ld. CIT under section 263 of the Act for the assessment year 2014-15 was set aside. All issues were restored to the file for reexamination due to the failure of the AO to properly verify the claim of the assessee under Rule 7A(2) during the original assessment proceedings.</description>
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      <description>The appeal was allowed for statistical purposes, and the order passed by the Ld. CIT under section 263 of the Act for the assessment year 2014-15 was set aside. All issues were restored to the file for reexamination due to the failure of the AO to properly verify the claim of the assessee under Rule 7A(2) during the original assessment proceedings.</description>
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