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    <title>2014 (1) TMI 239 - ITAT RAJKOT</title>
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    <description>The Tribunal set aside the decision of the ld. CIT(A) and remanded the case to the Assessing Officer for proper valuation and computation of capital gains. The Tribunal emphasized adherence to Section 50C of the Income-tax Act for determining the full value of consideration in property transfer cases. All three appeals of the assessee were allowed for statistical purposes.</description>
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