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    <title>Capital Gains Based on Sale Deed Value: Section 50C Limits Assessing Officer from Using Enhanced Property Value.</title>
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    <description>Computation of capital gain - adoption of value of the property as per registered sale deed for the purpose of Section 50C - Where the stamp duty authorities have accepted the original value of the property as per the sale deed, there is no basis left with the AO to continue to apply the enhanced value - AT</description>
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