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    <description>The appeal was partly allowed by the Tribunal, directing the CIT(A) to reconsider the addition of notional Annual Letting Value on closing stock of flats/spaces and the disallowance of advance rent/lease money for a Wind Power Project. The Tribunal emphasized the need to apply relevant legal principles and consider previous rulings in making a fresh decision on both issues. The decision provided detailed analysis and legal interpretations to support the outcome.</description>
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