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    <description>Interim observations in an Income Tax Appellate Tribunal order were held not to be conclusive on the merits. The parties&#039; rights and contentions were left open to be raised before the Tribunal, and the Tribunal was directed to decide the dispute independently and without being influenced by those observations. The effect is that the interim remarks do not preclude a full merits determination in the pending proceedings.</description>
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      <description>Interim observations in an Income Tax Appellate Tribunal order were held not to be conclusive on the merits. The parties&#039; rights and contentions were left open to be raised before the Tribunal, and the Tribunal was directed to decide the dispute independently and without being influenced by those observations. The effect is that the interim remarks do not preclude a full merits determination in the pending proceedings.</description>
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