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    <title>1980 (12) TMI 70 - ITAT BANGALORE</title>
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    <description>The Tribunal dismissed both the Department&#039;s appeals and the assessee&#039;s cross-objections, upholding the Commissioner of Income Tax (Appeals)&#039;s decision on deductions and the valuation of the property. The judgment emphasized consistency in valuation decisions for different assessment years, ultimately maintaining the rulings made by the Commissioner of Income Tax (Appeals) and rejecting the arguments presented by both parties.</description>
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      <title>1980 (12) TMI 70 - ITAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=57706</link>
      <description>The Tribunal dismissed both the Department&#039;s appeals and the assessee&#039;s cross-objections, upholding the Commissioner of Income Tax (Appeals)&#039;s decision on deductions and the valuation of the property. The judgment emphasized consistency in valuation decisions for different assessment years, ultimately maintaining the rulings made by the Commissioner of Income Tax (Appeals) and rejecting the arguments presented by both parties.</description>
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