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    <description>The Tribunal allowed the appeal for statistical purposes, directing a re-examination by the Assessing Officer based on relevant judicial decisions. The matter was remanded to the Assessing Officer for a fresh decision, with the assessee granted an opportunity to present their case and submit necessary documents. The appeal was allowed, emphasizing adherence to judicial precedents, and the order was pronounced on 28th Nov., 2019.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing a re-examination by the Assessing Officer based on relevant judicial decisions. The matter was remanded to the Assessing Officer for a fresh decision, with the assessee granted an opportunity to present their case and submit necessary documents. The appeal was allowed, emphasizing adherence to judicial precedents, and the order was pronounced on 28th Nov., 2019.</description>
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