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    <description>The Tribunal dismissed the Revenue&#039;s objections regarding the built-up area and the assessee&#039;s status as a developer. However, it restored the issue of obtaining the completion certificate to the AO for fresh adjudication. The appeals filed by the Revenue were allowed for statistical purposes, and the Cross Objections filed by the assessee were dismissed.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s objections regarding the built-up area and the assessee&#039;s status as a developer. However, it restored the issue of obtaining the completion certificate to the AO for fresh adjudication. The appeals filed by the Revenue were allowed for statistical purposes, and the Cross Objections filed by the assessee were dismissed.</description>
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