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    <description>The Appellate Tribunal allowed the appeal for statistical purposes, granting the assessee another opportunity to produce necessary documentary evidence before the AO. The judgment emphasized the importance of fulfilling the onus to substantiate deductions and highlighted principles of natural justice and fair play in tax assessments.</description>
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      <description>The Appellate Tribunal allowed the appeal for statistical purposes, granting the assessee another opportunity to produce necessary documentary evidence before the AO. The judgment emphasized the importance of fulfilling the onus to substantiate deductions and highlighted principles of natural justice and fair play in tax assessments.</description>
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