In a recent legal case, the court was required to decide on the true value of rights to a penthouse apartment and unused building rights in an old building in Tel Aviv, sold in 2022 as part of a combination deal. The seller claimed the value was 1.82 million shekels, while the tax authority argued that the true value was 3.71 million shekels. This is a significant dispute, as the difference in value directly affects the seller's tax liability. The court needed to examine the evidence and documents presented, including professional appraisals, to determine the correct value of the property. The ruling may impact not only the seller in this case but also other combination deals in the Israeli real estate market, as it could set a precedent for similar cases in the future. The ruling will help clarify the criteria for property valuation in complex transactions.