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    <description>The appeals filed by the Revenue for AYs 2011-12 and 2012-13 were dismissed, while the cross appeals filed by the assessee for the same assessment years were partly allowed for statistical purposes. The Tribunal granted condonation of delay in filing the appeal due to valid reasons. Various deductions and treatments under the Income Tax Act were upheld or remitted back for reconsideration in accordance with relevant court decisions and precedents.</description>
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