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1988 (2) TMI 116 - ITAT DELHI-BExtract: ....... from ascertaining the money paid by the Insurance company. The salvage value was determined by agreement between the parties at 24 per cent. 19. After considering the facts we uphold the order of the CIT(A) on this issue and accept the contention of the Revenue as given above. This ground is, therefore, rejected. 20. The appeal is allowed in part.
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