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    <description>The appeals were admitted after condonation of a 12-day delay. For the assessment year 1997-98, the Tribunal directed the Assessing Officer to use State PWD rates for valuation of Kalyana Mandapam, remitting the matter back for compliance. Depreciation on a motor car for the assessment year 2004-05 was allowed as the car was used for business purposes. In the case of addition of house property income for the assessment year 2007-08, the matter was remitted back to the Assessing Officer for fresh consideration due to conflicting claims and reliance on an undisclosed Inspector&#039;s report.</description>
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