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    <description>The Tribunal allowed the appeals filed by the assessee and the revenue in part. The Tribunal directed the assessing officer to pass appropriate orders in accordance with the law, modifying the Commissioner (Appeals) order to the extent discussed in the case involving various issues such as jurisdiction under section 8AA of the Wealth-tax Act, valuation of properties, inclusion and valuation of different assets, and exemptions for specific properties and items.</description>
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