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    <description>Paragraph 56 of the earlier judgment was clarified to state that all connected Civil Appeals except C.A. No. 9920 of 2016 stood dismissed. The same clarification also records that C.A. No. 9920 of 2016, filed by the assessee, was allowed. The operative effect was to maintain dismissal of the remaining appeals while allowing the assessee&#039;s appeal.</description>
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