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2012 (12) TMI 1075 - AT - Income TaxExtract: .......r prior to 1.4.1981, then fair market value of the property in the hands of the assessee had to be taken as in the hands of his father as on 1.4.1981. Respectfully following these precedents, we hereby approve the view taken by ld.CIT(A). Therefore, ground raised by the Revenue is dismissed. 5. In the result, the appeal of the Revenue is dismissed.
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