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    <title>2017 (11) TMI 2013 - ITAT SURAT</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition under section 50C made by the AO, as the stamp duty valuation aligned with the sale consideration, and the relevant provisions were not applicable for the assessment year. The Revenue&#039;s appeal was dismissed, affirming the deletion of the addition.</description>
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