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    <description>The Tribunal partly allowed the appeal, ruling that the enhanced compensation received by the assessee due to agricultural land acquisition was not taxable. It directed further verification on the addition of cash introduced, considering a typographical error in the date entry. Grounds 3 &amp;amp; 4 were not pressed, and Ground 5 was deemed of a general nature not requiring specific adjudication.</description>
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      <description>The Tribunal partly allowed the appeal, ruling that the enhanced compensation received by the assessee due to agricultural land acquisition was not taxable. It directed further verification on the addition of cash introduced, considering a typographical error in the date entry. Grounds 3 &amp;amp; 4 were not pressed, and Ground 5 was deemed of a general nature not requiring specific adjudication.</description>
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