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    <description>The Tribunal dismissed both Miscellaneous Applications filed by the Revenue under Section 254(2A) of the Income Tax Act. The first application was deemed infructuous due to the adjudication of the appeal, while the second application was dismissed based on established legal principles and precedents allowing for stay extensions beyond 365 days in exceptional cases. The decision was grounded in the interpretation of relevant provisions of the Act and case law, highlighting the Tribunal&#039;s authority in such matters.</description>
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