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    <description>The Tribunal ruled in favor of the assessee, determining that there were no capital gains due to the incorrect valuation of the land at Rs. 150 per sq. yd. The Department&#039;s appeal was dismissed, affirming the decision that the assessee&#039;s appeal succeeded in light of the flawed valuation conducted by the Appellate Authority Commissioner.</description>
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      <description>The Tribunal ruled in favor of the assessee, determining that there were no capital gains due to the incorrect valuation of the land at Rs. 150 per sq. yd. The Department&#039;s appeal was dismissed, affirming the decision that the assessee&#039;s appeal succeeded in light of the flawed valuation conducted by the Appellate Authority Commissioner.</description>
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