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    <title>2022 (7) TMI 1286 - ITAT PUNE</title>
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    <description>The tribunal dismissed the assessee&#039;s appeals and partly allowed the Revenue&#039;s cross-appeals. It affirmed the CIT(A)&#039;s decisions on issues such as the inclusion of garden area, multiple allotments, completion date compliance, exclusion of terrace area, and proportionate deductions. The tribunal restored the disallowance of &#039;on money&#039; receipts due to lack of evidence from the assessee.</description>
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      <description>The tribunal dismissed the assessee&#039;s appeals and partly allowed the Revenue&#039;s cross-appeals. It affirmed the CIT(A)&#039;s decisions on issues such as the inclusion of garden area, multiple allotments, completion date compliance, exclusion of terrace area, and proportionate deductions. The tribunal restored the disallowance of &#039;on money&#039; receipts due to lack of evidence from the assessee.</description>
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