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    <title>Property Investment Costs: Refer to DVO Only if Assessee&#039;s Books Are Rejected First.</title>
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    <description>Before making reference to the DVO for estimating the cost of investment in the construction of property, the books of account maintained by the assessee in this regard has to be rejected.</description>
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      <description>Before making reference to the DVO for estimating the cost of investment in the construction of property, the books of account maintained by the assessee in this regard has to be rejected.</description>
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