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    <description>The Tribunal allowed both the Revenue&#039;s and the assessee&#039;s appeals for statistical purposes, remanding the issues back to the Assessing Officer for detailed reconsideration and separate decisions on each issue. The Tribunal emphasized the necessity for clear findings and directed the AO to pass speaking orders on the matters at hand, addressing the interest disallowances and additions in the assessment year 2006-07.</description>
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