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      <description>The Tribunal dismissed cross-appeals by the assessee and Revenue for AY 2012-13 and an appeal by the assessee for AY 2013-14, as the assessee opted to settle under the Vivad Se Vishwas Act, 2020. The appeals were dismissed as withdrawn, with the right for revival protected if the matter is not resolved under the Act. Both parties agreed to this course of action, ensuring their rights are safeguarded.</description>
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