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2018 (11) TMI 1788 - AT - Income TaxAddition on account of difference in Long Term Capital Gain declared by the assessee - AO after considering the DVO’s valuation report - difference between actual sale consideration declared by the assessee and the fair market value determined by the DVO is approximately 9.43% - HELD THAT:- In the present case, since difference between the value declared by the assessee and the value determined by the DVO is less than 10%, no addition in respect of Long Term Capital Gains is warranted. The findings of Commissioner of Income Tax (Appeals) on this issue are accordingly, set aside and the appeal of assessee is allowed.
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