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    <title>2002 (5) TMI 512 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed all appeals by both the assessee and Revenue, upholding the CIT(A)&#039;s decision for incomplete construction in certain years and providing specific guidelines for determining income based on sales of 75% of the constructed area. The Tribunal emphasized the need for clarity in directions and referenced past cases where matters were set aside for reassessment based on project completion percentages, highlighting the importance of clear frameworks in assessing income under project completion methods.</description>
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      <description>The Tribunal dismissed all appeals by both the assessee and Revenue, upholding the CIT(A)&#039;s decision for incomplete construction in certain years and providing specific guidelines for determining income based on sales of 75% of the constructed area. The Tribunal emphasized the need for clarity in directions and referenced past cases where matters were set aside for reassessment based on project completion percentages, highlighting the importance of clear frameworks in assessing income under project completion methods.</description>
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