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1982 (7) TMI 186 - AT - Income TaxExtract: .......ucted from the value of the gross immovable property in account No. 1 to arrive at the value of the net immovable property which alone is aggregated before deduction of the exemptions available u/s 33. This, in our opinion, will be sufficient to accept the view of the Appellate CED and reject the contentions of the revenue. The appeal is dismissed.
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