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Taxpayer Fails to Overturn DVO's Valuation Report u/s 50C; Lacks Evidence to Dispute Capital Gains Tax.

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....Taxing of capital gain by invoking the provisions of section 50C on the sales of property - the assessee should have rebutted the entire DVO’s report before the CIT(A) by evidence and proper material as to how and why the DVO’s report cannot be relied upon and the assessee’s sale value is actually the fair market value. Here such an exercise has not been done by the assessee - AT....