Additional evidence, to further support assessee’s stand taken before the assessing officer that the valuation of its property is adversely affected as a result of restrictive use of its property for industrial purpose only for reflecting capital gain at lesser than stamp duty value for the purpose of S. 50C in Janakiram [2015] 63 taxmann.com 139 (Hyderabad - Trib.) JULY 8, 2015
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