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    <description>The Tribunal allowed the assessee&#039;s appeal and dismissed the department&#039;s appeal. It directed that the income of the assessee should be computed based on a uniform rate of 5% for all three projects, rejecting the higher profit estimations proposed by the department. The Tribunal found that the projects Mittal Park and Megh Apartments were not complete during the relevant year, supporting the assessee&#039;s contentions regarding pending construction work.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal and dismissed the department&#039;s appeal. It directed that the income of the assessee should be computed based on a uniform rate of 5% for all three projects, rejecting the higher profit estimations proposed by the department. The Tribunal found that the projects Mittal Park and Megh Apartments were not complete during the relevant year, supporting the assessee&#039;s contentions regarding pending construction work.</description>
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