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1982 (1) TMI 125 - ITAT MADRAS-DExtract: .......the building part of such property and not the site on which it is constructed. The view of the authorities is too narrow and not justified by either the language or the purposes of the deduction. Hence, the appeal on this point also succeeds. 5. This para is not printed here as it deals with a minor issue. 6. The appeal will be treated as allowed.
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