Assessing Officer Must Use DVO's Valuation for LTCG if Lower Than Stamp Duty Value per Section 50C(2.

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....Capital gains – In view of the provisions of sub-section (2) of section 50C, if fair market value as assessed by the DVO is lower than the value adopted by Stamp Duty Authorities for collecting stamp duty then the value so adopted by DVO has to be adopted by the Assessing Officer for the purpose of computation of LTCG..... - AT....