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    <description>The Tribunal dismissed the Revenue&#039;s appeal and the cross-objection filed by the assessee based on findings related to the admissibility of the appeal under section 172(4), compliance with certificate requirements, and the applicability of sections 44B and 172 in the assessment. The Tribunal&#039;s decision was grounded in legal interpretations, precedents, and factual considerations presented during the proceedings.</description>
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