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    <description>The Tribunal allowed the appeal for statistical purposes, remanding the case to the Assessing Officer to determine if the interest received by the assessee under the Land Acquisition Act fell under section 28 (exempt) or section 34 (taxable). The Tribunal emphasized the distinction between the taxability of interest under these sections, directing a reevaluation and decision based on the nature of the interest received.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, remanding the case to the Assessing Officer to determine if the interest received by the assessee under the Land Acquisition Act fell under section 28 (exempt) or section 34 (taxable). The Tribunal emphasized the distinction between the taxability of interest under these sections, directing a reevaluation and decision based on the nature of the interest received.</description>
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