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    <title>1987 (7) TMI 169 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the appeals of the assessee, directing a reduction in land rates for the self-occupied property and reasonable increases in values for agricultural lands. It also affirmed the deduction for agricultural land, emphasizing the need for evidence of intention to change land use. The Tribunal considered factors such as plot size, construction presence, and historical agricultural activities in its decision, ensuring valuation accuracy and adherence to legal principles.</description>
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    <pubDate>Fri, 24 Jul 1987 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=67979</link>
      <description>The Tribunal allowed the appeals of the assessee, directing a reduction in land rates for the self-occupied property and reasonable increases in values for agricultural lands. It also affirmed the deduction for agricultural land, emphasizing the need for evidence of intention to change land use. The Tribunal considered factors such as plot size, construction presence, and historical agricultural activities in its decision, ensuring valuation accuracy and adherence to legal principles.</description>
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