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    <title>2023 (6) TMI 25 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeal by the Assessee, upholding the reduced addition of Rs.35,18,400 in the income of the Appellant company as determined by the Commissioner. The Tribunal accepted the valuation report by the District Valuation Officer (DVO) as the fair market value, limiting the addition based on the difference between the stamp value and the sale consideration of the property sold by the company.</description>
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      <description>The Tribunal dismissed the appeal by the Assessee, upholding the reduced addition of Rs.35,18,400 in the income of the Appellant company as determined by the Commissioner. The Tribunal accepted the valuation report by the District Valuation Officer (DVO) as the fair market value, limiting the addition based on the difference between the stamp value and the sale consideration of the property sold by the company.</description>
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