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1990 (9) TMI 115 - ITAT AHMEDABAD-AExtract: .......ncerns. 32. The question of valuation of the immovable properties of the two concerns, as stated above, stands remitted to the WTO for valuation in accordance with the new rules, inserted by Direct Tax Laws (Amendment) Act, 1989, Sch. III. In that sense of the matter the appeals shall be treated to have been partly allowed for statistical purposes.
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