Dissimilar Items Can't Be Compared: DVO's Scientifically Analyzed Valuation at Rs. 50/sq.m Upheld Over Imaginary Rs. 235/sq.m Rate.

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....Capital gain computation - Valuation - It is settled law that orange and apple cannot be compared which has been done by the Registered Valuers to arrive at an imaginary rate @ 235 per. Sq. mtr. The DVO has taken the rate @ Rs.50 per sq. mtr., which is based on some scientific analysis and as per the guidelines as the comparable sales instances has been taken. - CIT(A) has rightly upheld the order of AO - AT....