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    <description>The Tribunal dismissed both the Assessee&#039;s and the Revenue&#039;s appeals, upholding the CIT(A)&#039;s decisions on all grounds. The method of computation of income and expenses consistently followed by the Assessee and accepted by the Revenue was maintained, and arbitrary changes to this method were not permitted. The Tribunal&#039;s decisions were based on precedents and consistent application of the law.</description>
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