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2012 (2) TMI 542 - AT - Income TaxExtract: .......e estimate the value of plot and the land appurtenant to the farm house at ₹ 2 lakh and accordingly, direct the AO to allow the same as deduction u/s. 54F of the Act in addition to the value of the super structure of the farmhouse already allowed by him. 7. In the result, the appeal of the assessee is partly allowed. Pronounced on 17-02-2012.
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