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    <description>The Court remanded the case to the Commissioner of Income-tax (Appeals) for a fresh decision, emphasizing the need to determine if the residential house was completed within the required timeframe. The appeal was allowed, and the case was sent back to the Commissioner of Income-tax (Appeals) for further consideration, allowing the assessee to submit additional material if necessary.</description>
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      <description>The Court remanded the case to the Commissioner of Income-tax (Appeals) for a fresh decision, emphasizing the need to determine if the residential house was completed within the required timeframe. The appeal was allowed, and the case was sent back to the Commissioner of Income-tax (Appeals) for further consideration, allowing the assessee to submit additional material if necessary.</description>
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