Section 55A - Reference to Valuation Officer

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..... set as claimed by the assessee is in accordance with the estimate made by a registered valuer, if the Assessing Officer is of the opinion that the value so claimed is at variance with its fair market value: * in any other case, if the assessing officer is of opinion: * that the fair market value of the asset exceeds the value of the asset as claimed by the assessee by more than 15% of the valu .....

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