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    <description>Consensual remand required the income-tax matters to be determined on their merits because the Tribunal had addressed only the technical objection concerning the Document Identification Number (DIN). The matters were returned to the ITAT for merits adjudication, with the DIN objection excluded from consideration. The pending tax disputes will therefore be resolved on substantive grounds rather than the unaddressed technical issue.</description>
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      <description>Consensual remand required the income-tax matters to be determined on their merits because the Tribunal had addressed only the technical objection concerning the Document Identification Number (DIN). The matters were returned to the ITAT for merits adjudication, with the DIN objection excluded from consideration. The pending tax disputes will therefore be resolved on substantive grounds rather than the unaddressed technical issue.</description>
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