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1980 (4) TMI 147 - AT - Income TaxExtract: .......urtenance and it does not follow at all from the above definition or meaning that the land appurtenant to a building should be restricted to that married to the superstructures. We are, therefore, in agreement with the order of the Commr. (A). 8. For the above reasons, we, therefore, uphold the action of the Commr. (A) and reject the Deptl. appeal.
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