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    <description>The Tribunal partly allowed the appeals of both the Revenue and the Assessee for statistical purposes. The disallowances under various sections were either restricted, deleted, or directed for further verification based on lack of evidence or incorrect application of provisions. The Tribunal dismissed the Revenue&#039;s appeals in most instances, upholding the Assessee&#039;s contentions and directing the Assessing Officer to reevaluate certain disallowances.</description>
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      <description>The Tribunal partly allowed the appeals of both the Revenue and the Assessee for statistical purposes. The disallowances under various sections were either restricted, deleted, or directed for further verification based on lack of evidence or incorrect application of provisions. The Tribunal dismissed the Revenue&#039;s appeals in most instances, upholding the Assessee&#039;s contentions and directing the Assessing Officer to reevaluate certain disallowances.</description>
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