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    <description>The Tribunal affirmed the CIT(A)&#039;s orders for the Assessment Year 2010-11, directing the AO to compute interest on post-dated cheques only beyond 6 months and allowing additional payments to landowners as expenses under section 37. The revenue&#039;s appeal was dismissed, emphasizing adherence to legal precedents and prior decisions in similar cases.</description>
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      <description>The Tribunal affirmed the CIT(A)&#039;s orders for the Assessment Year 2010-11, directing the AO to compute interest on post-dated cheques only beyond 6 months and allowing additional payments to landowners as expenses under section 37. The revenue&#039;s appeal was dismissed, emphasizing adherence to legal precedents and prior decisions in similar cases.</description>
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