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2010 (3) TMI 896 - ITAT CHENNAIComputation of cost of construction - State PWD rates are to be adopted for valuation in place of CPWD rates adopted by the Assessing Officer – Held that:- PWD rates are applicable in the case of value of the property situated in a mofussil area - 15 per cent deduction apart from the deduction towards self-supervision should be given for matching the cost of construction estimated on the basis of CPVVD rates with the PWD rates - appeal filed by the revenue is dismissed.
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