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2004 (7) TMI 308 - ITAT HYDERABAD-B
Extract:
.......ed in adopting a rate of Rs. 39,063 in the reassessment proceedings and that on the facts and circumstances of the case, fair market value as on 1-4-1981 should be taken at Rs. 3,85,000 per ground. 55. In the result, these appeals of the assessees are allowed both on law and on facts. 56. In the result, all the appeals of the assessees are allowed.
