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    <title>1976 (4) TMI 63 - ITAT COCHIN</title>
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    <description>The appellate tribunal set aside the acquisition order and referred the case back for reconsideration. The competent authority was directed to determine if the fair market value of any of the four schedules exceeded Rs. 25,000 individually. Parties could present new evidence, and legal questions not addressed could be raised. The appeals were partially allowed, emphasizing the need to assess each schedule separately for acquisition proceedings.</description>
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      <title>1976 (4) TMI 63 - ITAT COCHIN</title>
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      <description>The appellate tribunal set aside the acquisition order and referred the case back for reconsideration. The competent authority was directed to determine if the fair market value of any of the four schedules exceeded Rs. 25,000 individually. Parties could present new evidence, and legal questions not addressed could be raised. The appeals were partially allowed, emphasizing the need to assess each schedule separately for acquisition proceedings.</description>
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