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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Valuation report by registered valuer for any asset must follow prescribed form and verification requirements under income tax.</h1> Report of valuation by a registered valuer in respect of any asset shall be furnished in the appropriate form specified in rule 8D of the Wealth tax Rules, 1957, and shall be verified in the manner indicated in such form.

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