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Land abutting to National Highways might have higher cost though it had same survey no. allotted to other lands

August 8, 2019[2019] 107 taxmann.com 310 (Kerala)/[2019] 265 Taxman 19 (Kerala)(MAG)
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INCOME TAX: Assessee's portion of property abutting National Highways might have higher cost of acquisition than that of his son's plot though both plots had same survey number; Assessing Officer should have made reference to valuation officer under section 55A

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