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Reference to Valuation Officer.
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....t value of a capital asset for this Chapter, the Assessing Officer may refer the valuation of capital asset to a Valuation Officer,- (a) if the value of the asset claimed by the assessee is a....
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....(ii) having regard to the nature of the asset and other relevant circumstances, it is necessary so to do. (2) The provisions of section 269(3) to (8) shall , with necessary modifications, app....
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