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    <description>The appeal filed by the assessee was partly allowed, and the appeal filed by the Revenue was partly allowed for statistical purposes. The Tribunal directed the AO to reconsider specific issues with additional verification and in accordance with the law.</description>
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      <description>The appeal filed by the assessee was partly allowed, and the appeal filed by the Revenue was partly allowed for statistical purposes. The Tribunal directed the AO to reconsider specific issues with additional verification and in accordance with the law.</description>
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