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    <description>The Tribunal dismissed the Revenue&#039;s appeals for the assessment years 2010-11 and 2011-12, upholding the CIT(A)&#039;s decisions based on the principle of mutuality and related allowances. The appeals concerning consequential orders under Section 154 and interest under Section 234B were also resolved in favor of the assessee, with directions for the AO to act accordingly.</description>
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