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    <title>2022 (9) TMI 335 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal of the assessee, emphasizing the correct interpretation of the provisions related to the valuation of property for income tax assessment. The decision was based on the specific facts and legal provisions applicable to the case, resulting in the deletion of the addition made under section 56(2)(vii)(b) for the assessment year 2014-15.</description>
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      <description>The Tribunal allowed the appeal of the assessee, emphasizing the correct interpretation of the provisions related to the valuation of property for income tax assessment. The decision was based on the specific facts and legal provisions applicable to the case, resulting in the deletion of the addition made under section 56(2)(vii)(b) for the assessment year 2014-15.</description>
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