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1982 (2) TMI 143 - ITAT JAIPURExtract: .......,000. It would, therefore, be reasonable to value this property at Rs. 3,00,000 for estate duty purposes as well. The Appellate Controller has valued it at Rs. 3,00,000 only. We, therefore, do not find any infirmity in the order of the Appellate Controller so far as this ground of appeal is concerned. 7. In the result, the appeal is partly allowed.
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