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2011 (3) TMI 1621 - AT - Income TaxExtract: .......isdictional High Court i.e. by applying the reasonable rate of interest on the cost of immovable property. Needless to mention, he will allow adequate opportunity of being heard to the assessee while adjudicating the matter. 6. In result, assessee’s appeal is allowed for statistical purposes. Order pronounced in Open Court on 31st March, 2011
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