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    <title>1987 (2) TMI 145 - ITAT PUNE</title>
    <link>https://www.taxtmi.com/caselaws?id=71639</link>
    <description>The tribunal rejected the assessee&#039;s challenge to the valuation of self-occupied property and denied permission to raise the applicability of a rule for pre-1979-80 assessments due to lack of data. Regarding the valuation of a tenanted property, the tribunal concluded that no separate addition for reversionary value was necessary as the property was already tenanted. In the case of agricultural lands owned by trusts, the tribunal held that the inclusion of the entire wealth of the trust in the assessee&#039;s wealth was justified, as the assets were held solely for the benefit of the assessee. Appeals for 1975-76 and 1976-77 were partly allowed, while those for 1977-78 and 1978-79 were dismissed.</description>
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    <pubDate>Thu, 19 Feb 1987 00:00:00 +0530</pubDate>
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      <title>1987 (2) TMI 145 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=71639</link>
      <description>The tribunal rejected the assessee&#039;s challenge to the valuation of self-occupied property and denied permission to raise the applicability of a rule for pre-1979-80 assessments due to lack of data. Regarding the valuation of a tenanted property, the tribunal concluded that no separate addition for reversionary value was necessary as the property was already tenanted. In the case of agricultural lands owned by trusts, the tribunal held that the inclusion of the entire wealth of the trust in the assessee&#039;s wealth was justified, as the assets were held solely for the benefit of the assessee. Appeals for 1975-76 and 1976-77 were partly allowed, while those for 1977-78 and 1978-79 were dismissed.</description>
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      <pubDate>Thu, 19 Feb 1987 00:00:00 +0530</pubDate>
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