2024 (5) TMI 650

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..... in a slump sale sand not an itemised sale, thus deleted addition as not exigible to tax - as decided by High Court [ 2017 (4) TMI 1640 - RAJASTHAN HIGH COURT] Tribunal has not committed any error in allowing the appeal as individual valuation which has been put forth in pursuance to the letter of the AO on the basis of book value in the list of individual is not established but taking into conside .....

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