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    <description>The Tribunal allowed the appellant&#039;s appeal, directing the Assessing Officer to adopt the sale consideration value declared by the assessee. Consequently, the additions made under section 50C of the Income Tax Act were deleted as the difference between stamp duty valuation and sale consideration was less than 10%, in line with precedents from the Jaipur and Pune Benches of ITAT.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, directing the Assessing Officer to adopt the sale consideration value declared by the assessee. Consequently, the additions made under section 50C of the Income Tax Act were deleted as the difference between stamp duty valuation and sale consideration was less than 10%, in line with precedents from the Jaipur and Pune Benches of ITAT.</description>
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