https://www.taxtmi.com/caselaws?id=394670 The Tribunal upheld the ld. CIT(A)'s decision to restrict the full value of consideration to the stamp duty valuation, dismissing the assessee's request for further reduction. Regarding the valuation as of 01-04-1981, the Tribunal set aside the order and remitted the matter to the AO for fresh determination of capital gain, applying the pre-amended provision due to the timing of the reference to the DVO. The consolidated decision allowed both appeals for statistical purposes, emphasizing adherence to legal provisions and precedents for a fair assessment of capital gains. en-us Fri, 07 Feb 2020 00:00:00 +0530 Tue, 21 Apr 2020 12:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394670 The Tribunal upheld the ld. CIT(A)'s decision to restrict the full value of consideration to the stamp duty valuation, dismissing the assessee's request for further reduction. Regarding the valuation as of 01-04-1981, the Tribunal set aside the order and remitted the matter to the AO for fresh determination of capital gain, applying the pre-amended provision due to the timing of the reference to the DVO. The consolidated decision allowed both appeals for statistical purposes, emphasizing adherence to legal provisions and precedents for a fair assessment of capital gains. Case-Laws Income Tax Fri, 07 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394670