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    <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to verify the conformity of the valuation report with the Income Tax Act and Rules. The matter was remanded for reevaluation, emphasizing the importance of objectively assessing reports prepared by professionals and ensuring compliance with relevant provisions. The assessee was granted an opportunity to be heard in the process, with the decision pronounced on 13/10/2022.</description>
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      <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to verify the conformity of the valuation report with the Income Tax Act and Rules. The matter was remanded for reevaluation, emphasizing the importance of objectively assessing reports prepared by professionals and ensuring compliance with relevant provisions. The assessee was granted an opportunity to be heard in the process, with the decision pronounced on 13/10/2022.</description>
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