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Assessee received Rs, 40 lakh as sales consideration, where the stamp duty value is Rs, 57 lakhs.Here how I can prove that, the actual sale consideration is a Fair Value for that given location?? Is there is any Case Law for similar issue??
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Revaluation Application u/s 55A of the Act can be filed to Concerned A.O. for revaluating the consideration of the said property..
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