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    <description>The Tribunal allowed the appeal, directing the AO to accept the annual let-out value without adding notional interest on the security deposit. The Tribunal also deleted the disallowance of Rs. 53,54,021/- by following the Supreme Court&#039;s decision, allowing the appeal of the assessee for both assessment years and directing the AO to comply with the Tribunal&#039;s findings.</description>
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      <description>The Tribunal allowed the appeal, directing the AO to accept the annual let-out value without adding notional interest on the security deposit. The Tribunal also deleted the disallowance of Rs. 53,54,021/- by following the Supreme Court&#039;s decision, allowing the appeal of the assessee for both assessment years and directing the AO to comply with the Tribunal&#039;s findings.</description>
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