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    <description>The Tribunal allowed both the Revenue&#039;s appeal and the assessee&#039;s cross objection for statistical purposes, remitting the issues to the AO for fresh consideration in accordance with relevant Supreme Court judgments. The delay in presenting the cross objection was condoned, and the excessive sugarcane price payment and concessional sugar rates issues were remitted for reconsideration in line with the law articulated in the Supreme Court judgments.</description>
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      <description>The Tribunal allowed both the Revenue&#039;s appeal and the assessee&#039;s cross objection for statistical purposes, remitting the issues to the AO for fresh consideration in accordance with relevant Supreme Court judgments. The delay in presenting the cross objection was condoned, and the excessive sugarcane price payment and concessional sugar rates issues were remitted for reconsideration in line with the law articulated in the Supreme Court judgments.</description>
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