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1982 (7) TMI 219 - AT - Income TaxExtract: .......e relevant material to come to a conclusion as to what is the market value of the plot and what is the value of the building and then he may arrive at a correct figure of the capital gain which was earned by the assessee and then deal with the assessee s claim for relief under section 80T. 31. In the result, the assessee s appeal is partly allowed.
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