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    <description>The Tribunal directed the Assessing Officer to compute the total income for the assessment year in accordance with earlier decisions. The income should not be less than that returned by the assessee. The appeals by both the assessee and the revenue were partly allowed.</description>
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      <description>The Tribunal directed the Assessing Officer to compute the total income for the assessment year in accordance with earlier decisions. The income should not be less than that returned by the assessee. The appeals by both the assessee and the revenue were partly allowed.</description>
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