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    <description>The Tribunal allowed the assessee&#039;s appeal for A.Y. 2004-05 in part, while allowing the Revenue&#039;s appeal for A.Y. 2004-05 and the assessee&#039;s appeal for A.Y. 2005-06 for statistical purposes. Detailed verifications and recomputations were directed on various issues to ensure compliance with legal provisions and factual accuracy.</description>
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