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    <title>2021 (5) TMI 534 - ITAT JAIPUR</title>
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    <description>The ITAT allowed the assessee&#039;s appeal, directing the AO to compute capital gains based on the original property value of Rs. 23,00,000 as per the registered sale deed. The decision emphasized the finality of the Rajasthan Tax Board&#039;s order and the acceptance of the original property value by the Stamp Duty Authorities, overriding the enhanced value previously determined.</description>
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      <link>https://www.taxtmi.com/caselaws?id=407655</link>
      <description>The ITAT allowed the assessee&#039;s appeal, directing the AO to compute capital gains based on the original property value of Rs. 23,00,000 as per the registered sale deed. The decision emphasized the finality of the Rajasthan Tax Board&#039;s order and the acceptance of the original property value by the Stamp Duty Authorities, overriding the enhanced value previously determined.</description>
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