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    <description>The appeal of the assessee was allowed for statistical purposes, and the issue was restored back to the file of the AO for recomputation of tax chargeable under Section 56(2)(vii)(b) by considering the stamp duty value as on the date of the agreement. The assessee was to be given sufficient opportunity to submit necessary documents to substantiate their claim.</description>
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      <description>The appeal of the assessee was allowed for statistical purposes, and the issue was restored back to the file of the AO for recomputation of tax chargeable under Section 56(2)(vii)(b) by considering the stamp duty value as on the date of the agreement. The assessee was to be given sufficient opportunity to submit necessary documents to substantiate their claim.</description>
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