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    <title>2019 (8) TMI 1357 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee, dismissing the revenue&#039;s appeal. It upheld excluding land cost in calculating work completion percentage, rejected adding Rs. 4 crores for alleged sales suppression without evidence, and accepted valuing unsold flats at the lower of cost or market value. The decision was issued on 10/07/2019.</description>
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      <description>The Tribunal ruled in favor of the assessee, dismissing the revenue&#039;s appeal. It upheld excluding land cost in calculating work completion percentage, rejected adding Rs. 4 crores for alleged sales suppression without evidence, and accepted valuing unsold flats at the lower of cost or market value. The decision was issued on 10/07/2019.</description>
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