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    <description>The Tribunal dismissed the revenue&#039;s appeal regarding the deletion of the Rs. 13,00,000 addition under Section 68 and partly allowed the assessee&#039;s appeal by directing the AO to restrict the disallowance to 10% of the land development expenditure.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal regarding the deletion of the Rs. 13,00,000 addition under Section 68 and partly allowed the assessee&#039;s appeal by directing the AO to restrict the disallowance to 10% of the land development expenditure.</description>
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