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    <description>The Revenue&#039;s appeals for Assessment Years 2011-12 and 2013-14 were dismissed. The assessee&#039;s appeals for Assessment Years 2011-12 and 2012-13 were partly allowed, with certain issues being restored to the CIT(A) and AO for fresh decisions. The Tribunal provided specific directions to ensure the assessee had opportunities to present their case effectively.</description>
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