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1996 (9) TMI 168 - AT - Income TaxExtract: .......dingly. 14. To sum up, we hold that the building was rightly included as an asset in the assessee s assessment for the years under appeal and to that extent the orders of the CIT(A) are reversed. The question of valuation of the building, as already stated, is restored to the CIT(A). 15. In the result, the appeals by the revenue are partly allowed.
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