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    <description>The Court dismissed both appeals, ITA No. 504 of 2007 and ITAT No. 208 of 2016, as the questions raised did not merit consideration. The connected stay petition was also dismissed, and no costs were awarded. The judgment provides a detailed analysis of each issue raised by the department, emphasizing the factual nature of certain matters and the inapplicability of legal questions in those instances.</description>
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