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    <description>The Tribunal dismissed both appeals, upholding the AO&#039;s and CIT(A)&#039;s decisions on all grounds. The adoption of the DVO&#039;s valuation under Section 50C and the proportionate exemption under Section 54F were deemed appropriate. The issuance of the corrigendum and charging of interest under Sections 234A and 234C were found to be in accordance with the law.</description>
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