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    <description>The High Court allowed both appeals, quashed the impugned judgments, and remanded the matters to the Income Tax Appellate Tribunal for fresh consideration in accordance with the law and on merits.</description>
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      <description>The High Court allowed both appeals, quashed the impugned judgments, and remanded the matters to the Income Tax Appellate Tribunal for fresh consideration in accordance with the law and on merits.</description>
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