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1993 (10) TMI 14 - RAJASTHAN HIGH COURTExtract: .......rappa 1985 154 ITR 190, we are of the view that the Income-tax Appellate Tribunal was justified in applying the multiplier of 12.50 on the rent-capitalisation method while computing the value of the let out portion of Rathi House, Jaipur. Accordingly, the reference is answered in favour of the assessee and against the Revenue. No order as to costs.
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