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1987 (4) TMI 56 - ALLAHABAD HIGH COURTExtract: .......ved at by the yield or rental method and again under the reversionary method. This is an entirely novel approach but in our view erroneous. We respectfully agree with the aforesaid view expressed by the Calcutta High Court. In the result, we answer the question referred to us in the affirmative, in favour of the assessee and against the Department.
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