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    <title>2022 (6) TMI 1243 - ITAT SURAT</title>
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    <description>The judgment favored the appellant regarding the referral to the DVO under section 55A, directing the assessing officer to consider the fair market value determined by the Registered Valuer for computation of long term capital gain. The decision was based on the applicability of pre-amended provisions of section 55A(a) to the assessment year in question, leading to the allowance of the appeal. Other grounds raised by the appellant became irrelevant due to the favorable decision.</description>
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