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2005 (8) TMI 306 - ITAT HYDERABAD-AExtract: .......be considered as appurtenant land . Under these circumstances, we are of the view that the property cannot be said to have been put to productive use , so as to take the case outside the sweep of the definition urban land . 21. For the above reasons, we set aside the orders passed by the CIT(A), Hyderabad and allow the appeals filed by the revenue.
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