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2001 (7) TMI 32 - CALCUTTA HIGH COURT
Extract:
.......e burden will be on the assessee to satisfy how much of the sale proceeds should be apportioned for the land and how much of the sale proceeds pertained to the structure. In the result, we answer all the three questions in the affirmative, i.e., in favour of the assessee and against the Revenue. The reference so made stands disposed of accordingly.