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    <title>1978 (1) TMI 36 - CALCUTTA High Court</title>
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    <description>Time spent obtaining a true certified copy of the acquisition order was excludable for limitation where the appellate rules required the appeal to be filed with a certified copy, so the appeal was not time-barred. For valuation under Chapter XX-A, a substantially built-up tenanted property with little development potential and controlled rent was to be assessed by the rental method rather than the land-and-building method or a hybrid approach. The transferee&#039;s higher purchase price was only a relevant factor and did not displace the proper valuation method.</description>
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      <link>https://www.taxtmi.com/caselaws?id=37834</link>
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