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    <title>2023 (9) TMI 387 - ITAT RAIPUR</title>
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    <description>The Tribunal affirmed the CIT(Appeals)&#039;s decision regarding the rectification of Long Term Capital Gain (LTCG) calculation and the application of the &quot;1st proviso&quot; to Section 50C(1) for determining the Fair Market Value (FMV) of agricultural land. The revenue&#039;s appeal was dismissed, with the order pronounced on 7th September 2023.</description>
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