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    <description>The Tribunal allowed both the appeal by the Revenue and the Cross Objections by the assessee for statistical purposes. The decision emphasized the proper consideration of MTM gains and the need for the Assessing Officer to address the issue de novo. The assessee was directed to raise additional issues before the Assessing Officer for proper consideration and decision in accordance with the law.</description>
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      <description>The Tribunal allowed both the appeal by the Revenue and the Cross Objections by the assessee for statistical purposes. The decision emphasized the proper consideration of MTM gains and the need for the Assessing Officer to address the issue de novo. The assessee was directed to raise additional issues before the Assessing Officer for proper consideration and decision in accordance with the law.</description>
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