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    <title>High Court mandates use of local PWD rates for construction cost u/s 69B, rejecting distant city rates.</title>
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    <description>Additions u/s 69B - When the details regarding the cost of construction at PWD rates for Virudhunagar District is applicable, there is no reason for the Valuation Officer to adopt the rate, which is prevalent at distant places and metropolitan cities like Delhi - HC</description>
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