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<h1>Delhi HC declines Tribunal's valuation question on gifted property, citing no legal issue.</h1> <h3>CGT Versus Hans Raj</h3> CGT Versus Hans Raj - TMI The Delhi High Court declined to answer a question referred by the Tribunal regarding the valuation of a gifted property using the rent capitalisation method. The Tribunal's decision was based on factual findings, and the Court found no legal question to address.