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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the Commissioner&#039;s order confirming the tax demand for the period in question. The judgment clarified that bariatric surgery, performed to treat obesity and related health conditions based on specific medical criteria, should not be classified as cosmetic or plastic surgery for taxation purposes under the Finance Act.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the Commissioner&#039;s order confirming the tax demand for the period in question. The judgment clarified that bariatric surgery, performed to treat obesity and related health conditions based on specific medical criteria, should not be classified as cosmetic or plastic surgery for taxation purposes under the Finance Act.</description>
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