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2013 (8) TMI 9 - GUJARAT HIGH COURT
Addition u/s 69B - Valuation report u/s 142A - Tribunal deleted addition - Held that:- sole basis for making the addition was the DVO's report. DVO's report may be a useful tool in the hands of the Assessing Officer, nevertheless it is an estimation and without there being anything more, cannot form basis for additions under Section 69B of the Act - Decided against Revenue.