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    <title>Capital Gains Case Remanded Due to AO&#039;s Failure to Consult District Valuation Officer on Sale Transaction Valuation Discrepancy.</title>
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    <description>Capital gain computation - genuineness of sale transaction - actual amount received is a far less than the circle rates of the registration authority or that the value adopted or assessed by the stamp valuation authority - AO did not record any reasons as to why the matter need not or shall not be referred to the DVO - matter remanded back.</description>
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      <description>Capital gain computation - genuineness of sale transaction - actual amount received is a far less than the circle rates of the registration authority or that the value adopted or assessed by the stamp valuation authority - AO did not record any reasons as to why the matter need not or shall not be referred to the DVO - matter remanded back.</description>
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