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    <description>The Tribunal directed the Assessing Officer to compute the total income for all years based on its decisions on various issues. If the computed income is less than the returned or assessed income, the total income should be at the returned or assessed level. The assessee&#039;s appeals were partly allowed, and the revenue&#039;s appeals were dismissed.</description>
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      <description>The Tribunal directed the Assessing Officer to compute the total income for all years based on its decisions on various issues. If the computed income is less than the returned or assessed income, the total income should be at the returned or assessed level. The assessee&#039;s appeals were partly allowed, and the revenue&#039;s appeals were dismissed.</description>
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