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2004 (5) TMI 256 - AT - Income TaxExtract: .......clear-cut finding that the market value of the property differed from what has been declared by the assessee. As we have already held that the value taken by the Sub-Registrar for stamp duty purposes cannot be replaced as the market value, so, there is no question of deemed gift in this case. 8. In the result, the appeal of the assessee is allowed.
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