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    <title>Capital Gain Dispute: Section 50C Valuation Rejected Due to Three-Year Gap Between MOU and Sales Deed Execution.</title>
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    <description>Capital gain computation on the basis of stamp duty valuation of the property in question - invoking section 50C - Since there is a gap of 3 years between MOU and execution of sales deed, valuation taken by stamp authority cannot be adopted..</description>
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