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    <description>The Tribunal dismissed the appeal, upholding the decision to reduce land development expenses as the assessee failed to provide evidence supporting the expenses. The Tribunal found the lack of verifiable addresses and absence of progress in commercial activities during the relevant year. The appeal was deemed meritless due to the inability to substantiate expense claims, leading to the affirmation of the lower authorities&#039; decision.</description>
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      <description>The Tribunal dismissed the appeal, upholding the decision to reduce land development expenses as the assessee failed to provide evidence supporting the expenses. The Tribunal found the lack of verifiable addresses and absence of progress in commercial activities during the relevant year. The appeal was deemed meritless due to the inability to substantiate expense claims, leading to the affirmation of the lower authorities&#039; decision.</description>
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