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    <description>The Appellate Tribunal dismissed the appeals by the Assessing Officers for the assessment years 2000-01, 2001-02, and 2003-04. The Tribunal allowed the Cross-Objections filed by the assessee, emphasizing the invalidity of the assessment orders due to the lack of approval for re-opening assessments and the non-taxability of interchange income received by the Head Office/foreign branches as per relevant legal interpretations.</description>
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