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    <description>The Tribunal partly allowed the appeal, directing the AO to compute long term capital gains based on the fair market value of the property as on 1.4.1981 at a specific rate per sq. yard. The Tribunal emphasized consistency in valuation methods and upheld deductions under sections 54D and 54F. The judgment stressed fair treatment and adherence to legal principles in determining tax liabilities.</description>
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      <description>The Tribunal partly allowed the appeal, directing the AO to compute long term capital gains based on the fair market value of the property as on 1.4.1981 at a specific rate per sq. yard. The Tribunal emphasized consistency in valuation methods and upheld deductions under sections 54D and 54F. The judgment stressed fair treatment and adherence to legal principles in determining tax liabilities.</description>
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