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    <description>The Tribunal concluded that the CIT(A) should have decided the appeal on its merits, given the challenge to the income enhancement by the ALP adjustment. The issue was remanded to the CIT(A) for a fresh decision, with directions to consider the case&#039;s merits and provide the appellant a reasonable opportunity to be heard. The appeal was treated as allowed for statistical purposes.</description>
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      <description>The Tribunal concluded that the CIT(A) should have decided the appeal on its merits, given the challenge to the income enhancement by the ALP adjustment. The issue was remanded to the CIT(A) for a fresh decision, with directions to consider the case&#039;s merits and provide the appellant a reasonable opportunity to be heard. The appeal was treated as allowed for statistical purposes.</description>
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