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1997 (6) TMI 7 - KERALA HIGH COURTExtract: .......ly justified in upholding the method of valuation on rental capitalisation. The question referred is, therefore, answered in the affirmative in favour of the Revenue and against the assessee. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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