If, on an appeal notified to the tribunal, the tribunal decides that:
(1) the appellant is overcharged by a self-assessment;
(2) any amounts contained in a partnership statement are excessive;
(3) the appellant is overcharged by an assessment other than a self-assessment,
the assessment or amounts must be reduced accordingly, but otherwise the assessment or statement stands good5.
(a) the appellant is undercharged to tax by a self-assessment;
(b) any amounts contained in a partnership statement are insufficient; or
(c) the appellant is undercharged by an assessment other than
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