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    <description>The Tribunal allowed the Revenue&#039;s appeals for statistical purposes, dismissed the cross objection of the assessee for the assessment year 2011-12, and partly allowed the cross objection for the assessment year 2012-13 for statistical purposes. The matter was remitted back to the AO for both assessment years to reevaluate the issues in accordance with the directions provided by the Tribunal.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeals for statistical purposes, dismissed the cross objection of the assessee for the assessment year 2011-12, and partly allowed the cross objection for the assessment year 2012-13 for statistical purposes. The matter was remitted back to the AO for both assessment years to reevaluate the issues in accordance with the directions provided by the Tribunal.</description>
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