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2001 (2) TMI 276 - ITAT COCHINExtract: .......cuss the other cases cited by the ld. counsel for the assessee before us. We accordingly uphold the orders of the Revenue authorities on this issue. 15. Subject to the above remarks regarding the recomputation of capital gains on the basis of the report of the approved valuer, the grounds are rejected. Subject to the above, the appeal is dismissed.
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