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    <title>2023 (6) TMI 573 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the impugned order under section 263 of the Income Tax Act, 1961, dismissing the appeal filed by the assessee regarding the validity of the notice and the stamp value of an immovable property acquired. The order was pronounced on June 12, 2023.</description>
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