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1986 (2) TMI 117 - AT - Income TaxExtract: ......., on the entirety of the facts of the case, there is no justification for making the addition of Rs. 47,500 merely because there was difference between the valuation determined by the Valuation Officer and the consideration stated in the instrument of transfer. We, therefore, delete the addition and allow the appeal of the assessee. Appeal allowed.
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