Court Agrees: Assessee's Claim on Inaccurate Guideline Value for Capital Gains Accepted Due to Demolished Property Before Valuation.

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....Capital gain computation - valuation - the assessee pleads that the guideline value does not reflect the market value and by the time the valuation officer went for inspection, the property was already demolished and hence the valuation made by him cannot be considered as a scientific one - we find merit in the submissions of the assessee. - AT....