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    <title>2021 (5) TMI 389 - ITAT HYDERABAD</title>
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    <description>The tribunal partially allowed the appellant&#039;s appeal by revising the Fair Market Value (FMV) to Rs. 400 per sq. yard and accepting additional grounds related to construction costs. The tribunal emphasized procedural correctness and the importance of rational valuation reports. The appeal was partly allowed, with further computations to be conducted in accordance with the law.</description>
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      <description>The tribunal partially allowed the appellant&#039;s appeal by revising the Fair Market Value (FMV) to Rs. 400 per sq. yard and accepting additional grounds related to construction costs. The tribunal emphasized procedural correctness and the importance of rational valuation reports. The appeal was partly allowed, with further computations to be conducted in accordance with the law.</description>
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