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1982 (11) TMI 69 - ITAT CHANDIGARHExtract: .......e of construction, the bank rate of interest and availability of property, etc. We have consistently adopted the multiple of 12 in respect of town properties such as those of Ambala, Ludhiana, etc. The contention of the assessee, therefore, in this regard is accepted and action of the AAC is reversed. 4. In the result, assessee s appeal is allowed.
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