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    <description>The judgment partially allowed the departmental appeals and dismissed the assessee&#039;s cross objections. The parties reached a settlement on the limitation issue, withdrawing the claim of assessments being time-barred for certain years. Agreed values were determined for the properties and shares in question based on expert opinions and guidelines, resolving the valuation disputes. The Tribunal appreciated the constructive approach of all parties in resolving the complex legal issues.</description>
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