The Afghan government concluded that about 140 civilians had been killed in the attacks. An earlier American military inquiry said last month that 20 to 30 civilians had been killed. That inquiry also concluded that 60 to 65 Taliban militants had been killed in the fight. American military officials say their two investigations show that Taliban fighters had deliberately fired on American forces and aircraft from compounds and other places where they knew Afghan civilians had sought shelter, in order to draw an American response that would kill civilians, including women and children.