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    <description>The Court dismissed revenue appeals for AY 2010-11 and 2011-12, upholding the assessee&#039;s appeals for statistical purposes. The Assessing Officer&#039;s additions related to accrued income and ALP adjustments were overturned, with directions to reassess in line with prior ITAT decisions and recognized accounting methods. The judgment emphasized consistency and adherence to established principles in resolving the tax disputes.</description>
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