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    <description>The High Court dismissed the appeal, upholding the decisions made in favor of the Assessee. The Court found that the proposed questions did not raise substantial questions of law and were more factual in nature. The Tribunal&#039;s reasoning was deemed sound, with no errors identified, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <description>The High Court dismissed the appeal, upholding the decisions made in favor of the Assessee. The Court found that the proposed questions did not raise substantial questions of law and were more factual in nature. The Tribunal&#039;s reasoning was deemed sound, with no errors identified, leading to the dismissal of the Revenue&#039;s appeal.</description>
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