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    <description>The Tribunal allowed the appeal for statistical purposes and remanded the case to the AO for further examination of the method of accounting and project completion status. The Tribunal emphasized the need to understand the composite nature of the development project and the accounting method employed by the assessee.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes and remanded the case to the AO for further examination of the method of accounting and project completion status. The Tribunal emphasized the need to understand the composite nature of the development project and the accounting method employed by the assessee.</description>
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