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1998 (1) TMI 63 - HC - Income TaxExtract: .......,000 , refers to municipality or a cantonment board, and not to any area comprised in the erstwhile village or any fraction of the area constituting the municipality or cantonment board. Consistently with the law laid down by the Supreme Court, both the questions are answered in the negative, i.e., in favour of the Revenue and against the assessee.
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