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    <description>The Tribunal upheld the AAC&#039;s decision to grant relief to the assessee in a dispute over the valuation of a lodge construction in Vellore. The AAC&#039;s assessment of construction costs, considering regional variations and practical knowledge, was deemed appropriate. The Tribunal found the relief of Rs. 28,755 warranted based on factual and contextual analysis, dismissing the Department&#039;s appeal.</description>
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