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    <description>The Revenue&#039;s appeal was partly allowed for statistical purposes, while the assessee&#039;s appeal was partly allowed. The assessee&#039;s Cross Objection was dismissed. The Tribunal remitted certain issues back to the AO for further verification and directed adherence to the Special Bench decision in the case of Sak Soft Ltd.</description>
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      <description>The Revenue&#039;s appeal was partly allowed for statistical purposes, while the assessee&#039;s appeal was partly allowed. The assessee&#039;s Cross Objection was dismissed. The Tribunal remitted certain issues back to the AO for further verification and directed adherence to the Special Bench decision in the case of Sak Soft Ltd.</description>
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