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    <title>Taxpayer Manipulates Capital Gains u/s 50C; Unreliable Valuation Report and Missing Purchase Deed Signal Tax Evasion.</title>
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    <description>Addition on account of capital gains - addition u/s 50C - In the absence of production of the Purchase Deed and source of construction made on the impugned property, would clearly show that the valuation report have been manipulated by assessee just to avoid payment of capital gains tax to the Revenue Department. The valuation report is of no reliance. - AT</description>
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      <description>Addition on account of capital gains - addition u/s 50C - In the absence of production of the Purchase Deed and source of construction made on the impugned property, would clearly show that the valuation report have been manipulated by assessee just to avoid payment of capital gains tax to the Revenue Department. The valuation report is of no reliance. - AT</description>
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