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Section 50C: DVO's Higher Property Valuation Report Insufficient to Prove Actual Consideration for Capital Gains Tax.

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Full Text of the Document

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....Computation of capital gain - Application of Section 50C - A mere report of the DVO estimating higher value of the property cannot be considered as an evidence of the actual full value of consideration received or accruing as a result of the transfer of capital asset. - AT....

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