ITAT approves of stamp duty value of land as report of DVO showed higher market value than stamp dut

IT: Where on basis of report of DVO, fair market value was higher than value adopted by stamp valuation authority, Commissioner (Appeals), rightly upheld action of Assessing Officer in adopting value so adopted by stamp valuation authority as full value of consideration received or accruing as result of transfer for purposes of computing capital gain under section 48