TMI BlogCardamom Valuation Discrepancy: UPVAT Case Highlights Use of Incorrect Market Rate for Assessing Undervaluation.Valuation - Cardamom - UPVAT - market rate relied upon for the purposes of undervaluation is not the market rate shown to exist in the market area, where the transaction itself has taken place. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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