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1999 (7) TMI 447 - CEGAT, NEW DELHIExtract: .......e under Rule 6(b)(ii) of the Valuation Rules. We do not find any legal or factual infirmity in this adoption of the figure of profit. Having regard to this finding, we do not see any legal infirmity in the impugned order. The impugned order is, therefore, upheld and the appeals are rejected. Cross-objections are also disposed of in the above terms.
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