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    <description>The Tribunal partially allowed the appeals, granting exemption for the Jubilee Hills property under section 5(1)(vi) of the Wealth-tax Act and directing the Assessing Officer to refer the valuation of the Miyapur land to the Valuation Officer. The decisions focused on interpreting the term &quot;house&quot; and procedural requirements under section 16A of the Act, aligning with precedents and emphasizing the completion status of structures for exemption purposes.</description>
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