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    <description>The High Court set aside the Tribunal&#039;s decision in a case involving the assessment of vacant land under &#039;Income from house property.&#039; The Court held that since the assessee did not challenge the assessment before the Tribunal, the issue of the property being held as stock-in-trade was not within the appeal&#039;s scope. The matter was remanded for fresh consideration by the Tribunal.</description>
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      <description>The High Court set aside the Tribunal&#039;s decision in a case involving the assessment of vacant land under &#039;Income from house property.&#039; The Court held that since the assessee did not challenge the assessment before the Tribunal, the issue of the property being held as stock-in-trade was not within the appeal&#039;s scope. The matter was remanded for fresh consideration by the Tribunal.</description>
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