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    <description>The Tribunal allowed the appeals of both the assessee and the Revenue for statistical purposes, setting aside the orders and directing the Assessing Officer to reconsider the issues afresh with regard to deletion of addition on account of prior period expenses and addition of liability due to foreign exchange fluctuations towards the capital cost of metallizer. The Tribunal emphasized the need for the AO to consider the relevant facts and evidence in making a fresh decision.</description>
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      <description>The Tribunal allowed the appeals of both the assessee and the Revenue for statistical purposes, setting aside the orders and directing the Assessing Officer to reconsider the issues afresh with regard to deletion of addition on account of prior period expenses and addition of liability due to foreign exchange fluctuations towards the capital cost of metallizer. The Tribunal emphasized the need for the AO to consider the relevant facts and evidence in making a fresh decision.</description>
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