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    <title>2014 (4) TMI 103 - ITAT JODHPUR</title>
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    <description>The Tribunal allowed the appeal of the assessee for statistical purposes and remanded the issue to the Assessing Officer for reconsideration. The Tribunal directed the AO to reexamine the relevant municipality&#039;s population and the applicability of the gazette notification, emphasizing the need for a fresh decision in light of these observations.</description>
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