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    <description>The Tribunal directed the Assessing Officer to reevaluate the classification of income received from rent, compensation, and service charges, emphasizing the importance of considering additional evidence for judicial consistency. The Tribunal restored the issue for fresh adjudication due to the failure to consider the assessee&#039;s evidence, highlighting the need for a comprehensive assessment based on all available evidence and legal precedents. The decision aimed to ensure a fair determination by thoroughly reviewing all aspects before reaching a final conclusion.</description>
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