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    <description>The Tribunal partly allowed the appeal for statistical purposes, remitting the issue back to the Assessing Officer for fresh consideration. Emphasizing the importance of thorough verification of documents and compliance with Supreme Court principles, the Tribunal referenced relevant decisions and directed reassessment in light of the Supreme Court judgment. The order was pronounced on 30th August 2022.</description>
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      <description>The Tribunal partly allowed the appeal for statistical purposes, remitting the issue back to the Assessing Officer for fresh consideration. Emphasizing the importance of thorough verification of documents and compliance with Supreme Court principles, the Tribunal referenced relevant decisions and directed reassessment in light of the Supreme Court judgment. The order was pronounced on 30th August 2022.</description>
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