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Sunday 17 February 2013

Guideline of land value fixed by sub-registrar is only a guideline value to ascertain market value of land for collection of stamp duties and it cannot be a sole basis for fixing fair market value as on 1-4-1981

[2013] 30 taxmann.com 130 (Cochin - Trib.) R. Vidhyadharan DECEMBER 21, 2012

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