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    <title>Capital Gain Dispute Over Land Sale: Officer&#039;s Use of Comparables Ignored Strategic Location Value Advantage.</title>
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    <description>Computation of capital gain Sale of land - Valuation - AO has blindly placed reliance on the comparable cases collected from the Sub Registrar, without factoring in the price advantage commanded by the impugned property due to its strategic location. - AT</description>
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