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1997 (1) TMI 155 - AT - Income TaxExtract: .......tion of the land determined under section 23, be it land price or amount at 12 or solatium, would constitute the compensation for acquisition and would not involve any element of interest therein. The CIT(A) was, therefore, justified in deleting the amount of Rs. 6,92,073. We accordingly uphold his order. 15. In the result, the appeal is dismissed.
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