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Unexplained investment in purchase land - on-money payment - The addition is also not based on valuation...

Unexplained investment in purchase land - on-money payment - The addition is also not based on valuation of land by any registered valuer. The addition is also not based on any report of Valuation Officer. The lower authorities have also failed to bring any material on record to show that the addition is justified on the basis of fair market value of the land. - Addition deleted - AT .....

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