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1984 (11) TMI 323 - CEGAT NEW DELHIExtract: .......ncluded in the assessable value is indeed to be included according to law. 14. For the reasons stated above, we accept the two appeals filed by the Revenue and set aside the impugned Orders of the Appellate Collector. Consequently, the orders of the Assistant Collector are restored. 15. Both the appeals are disposed of in the above terms.
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