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    <description>The tribunal condoned the department&#039;s delay in filing appeals, allowing them to be disposed of on merits. It upheld deductions for service charges against income from house property under section 56. Additionally, the tribunal provided guidance on interpreting Schedule III of the Wealth Tax Act, directing a recalculation of property value considering amenities as part of the building, ultimately allowing the assessee&#039;s appeals for statistical purposes.</description>
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