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    <description>The Tribunal dismissed the deletion of notional income but allowed the challenges to the property&#039;s classification and the estimation of Annual Lettable Value (ALV). The issues were remanded to the Assessing Officer for reconsideration with the opportunity for the assessee to provide evidence. The appeal was partially allowed for statistical purposes.</description>
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      <description>The Tribunal dismissed the deletion of notional income but allowed the challenges to the property&#039;s classification and the estimation of Annual Lettable Value (ALV). The issues were remanded to the Assessing Officer for reconsideration with the opportunity for the assessee to provide evidence. The appeal was partially allowed for statistical purposes.</description>
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