Determination of fair market value for inventory

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..... roperty, being land or building or both, shall be the value adopted or assessed or assessable by any authority of the Central Government or a State Government for the purpose of payment of stamp duty in respect of such immovable property on the date on which the inventory is converted into, or treated, as a capital asset; (ii) being jewellery, archaeological collections, drawings, paintings, sc .....

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