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    <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, remanding the issue to the AO to verify whether the land qualified as agricultural and exempt from wealth tax. This decision aimed to ensure a fair assessment in accordance with legal provisions, emphasizing the importance of adherence to Wealth Tax Rules and granting the assessee a proper opportunity to present their case before the AO.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, remanding the issue to the AO to verify whether the land qualified as agricultural and exempt from wealth tax. This decision aimed to ensure a fair assessment in accordance with legal provisions, emphasizing the importance of adherence to Wealth Tax Rules and granting the assessee a proper opportunity to present their case before the AO.</description>
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