https://www.taxtmi.com/caselaws?id=71996 The Tribunal partly allowed the appeal, directing the Assessing Officer to adopt the fair market value reported by the DVO. However, the disallowance of the exemption claim under section 54B was upheld as the late uncle of the assessee did not qualify as a "parent" under the relevant provisions. en-us Wed, 08 Oct 2008 00:00:00 +0530 Mon, 06 Aug 2012 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71996 The Tribunal partly allowed the appeal, directing the Assessing Officer to adopt the fair market value reported by the DVO. However, the disallowance of the exemption claim under section 54B was upheld as the late uncle of the assessee did not qualify as a "parent" under the relevant provisions. Case-Laws Income Tax Wed, 08 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71996