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    <title>1982 (3) TMI 152 - ITAT JAIPUR</title>
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    <description>The appeals of the assessee were partly allowed, accepting the valuation of Rs. 2,16,000 for Mohan Kutir and excluding the surplus land valuation for Brij Talkies. The appeals of the revenue were dismissed, upholding the Tribunal&#039;s previous decision that the entire land for Brij Talkies constitutes a single unit and should not be bifurcated.</description>
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    <pubDate>Tue, 16 Mar 1982 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=67812</link>
      <description>The appeals of the assessee were partly allowed, accepting the valuation of Rs. 2,16,000 for Mohan Kutir and excluding the surplus land valuation for Brij Talkies. The appeals of the revenue were dismissed, upholding the Tribunal&#039;s previous decision that the entire land for Brij Talkies constitutes a single unit and should not be bifurcated.</description>
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