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    <description>The Tribunal allowed the appeals for statistical purposes, directing the Assessing Officer (AO) to re-evaluate the issues based on the Tribunal&#039;s findings and relevant High Court decisions. The Tribunal emphasized the importance of consistent application of valuation methods and proper consideration of retrospective provisions in tax laws. The case outcome resulted in the issues being remanded to the AO for further assessment in accordance with the Tribunal&#039;s directions and legal precedents.</description>
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