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1994 (7) TMI 118 - ITAT DELHI-CExtract: .......ose but not for the purpose of assessment to gift-tax. In any case we are not expressing any opinion on the valuation reached by the Valuation Officer, as we have not gone into it. 11. We accept the assessee s ground and direct that the assessment be made on the basis of the value disclosed by the assessee. 12. In the result, the appeal is allowed.
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