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1979 (12) TMI 82 - AT - Income TaxExtract: .......lue of the property taking the multiple 20. 7. Ground No. 7 having been raised in the grounds of appeal pertaining to the asst. yr. 1975-76 has not been pressed by the assessee s counsel and, therefore, the same is rejected. No such ground was raised by the assessee for the next following year. 8. In the result, both the appeals are partly allowed.
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