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    <description>The tax appeal was disposed of by remitting the matter to the authority for fresh adjudication in light of the Supreme Court&#039;s ruling in Assistant Commissioner of Income Tax (Exemption) v. Ahmedabad Urban Development Authority. The delay in filing the appeal was condoned, but the substantive controversy was not decided on merits. The parties accepted that reconsideration was required under the Supreme Court&#039;s ratio, and the matter was sent back for decision accordingly.</description>
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      <description>The tax appeal was disposed of by remitting the matter to the authority for fresh adjudication in light of the Supreme Court&#039;s ruling in Assistant Commissioner of Income Tax (Exemption) v. Ahmedabad Urban Development Authority. The delay in filing the appeal was condoned, but the substantive controversy was not decided on merits. The parties accepted that reconsideration was required under the Supreme Court&#039;s ratio, and the matter was sent back for decision accordingly.</description>
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