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    <description>The appeals filed by the assessee for AYs 2013-14 &amp;amp; 2014-15 were partly allowed, and the appeals filed by the revenue for the same assessment years were dismissed. The Tribunal upheld various decisions of the CIT(A) and AO regarding disallowances, deductions, and treatment of certain expenditures and losses, following precedents and legal provisions.</description>
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