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1987 (2) TMI 4

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..... us by the Income-tax Appellate Tribunal, Cochin Bench: "(1) Whether, on the facts and in the circumstances of the case, the method and manner of valuation of rubber trees adopted by the Tribunal for the purpose of computation of capital gains is factually and legally correct ? (2) Whether, on the facts and circumstances of the case, should not the Tribunal have considered only the wood or fir .....

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