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2002 (7) TMI 501 - CEGAT, BANGALOREExtract: .......emsp In view of our findings, the appeal is allowed as remand in the above terms to re-determine the valuation. We make it clear that the appellants will be free to obtain and rely upon evidence through their own experts, as they opt and produce the same to the Commissioner during the remand proceedings. Appeals are disposed off in the above terms.
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