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    <title>2011 (10) TMI 484 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the Assessing Officer&#039;s actions on the maintainability of the assessment and the nature of the land as non-agricultural. It found the fair market value adopted for computation of capital gains to be fair and dismissed the appeal on this ground. The Tribunal directed the Assessing Officer to charge interest in accordance with the law, clarifying the impact of delayed filing on interest levy under Sections 234A and 234B. The appeal was partly allowed for statistical purposes.</description>
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