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    <title>1985 (10) TMI 133 - ITAT HYDERABAD-B</title>
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    <description>The Tribunal partially allowed the appeal, directing the assessing officer to adopt the cost of construction at Rs. 39,134 and make an addition of Rs. 7,134 as income from other sources, in line with the initial assessment order. The judgment reaffirmed the importance of adhering to the directions provided by the Commissioner in cases where assessments are set aside for specific purposes, limiting the assessing officer&#039;s jurisdiction to the scope of those directions.</description>
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