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    <title>Court Rules Siding and Shunting Charges Excluded from Sale Price for Tax Calculations; Officer&#039;s Decision Upheld.</title>
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    <description>Valuation - the siding and shunting charges would not form part of the sale price and thus the AO had rightly excluded the same from the computation of the sale price - HC</description>
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      <description>Valuation - the siding and shunting charges would not form part of the sale price and thus the AO had rightly excluded the same from the computation of the sale price - HC</description>
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