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    <description>The appeals were filed against a common order by the Income-tax Appellate Tribunal Madras &quot;A&quot; Bench, challenging the treatment of an order as erroneous and prejudicial to revenue. The Court dismissed the appeals filed by the Revenue, citing the application of relevant legal principles and Supreme Court decisions in similar cases. The matter was remanded for computation in line with the law laid down in the relevant Supreme Court decision.</description>
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