Right to appear by registered valuer permits taxpayer representation before tax authorities in asset valuation matters. Section 43A allows an assessee to attend before any Gift-tax Authority or the Appellate Tribunal in valuation matters by means of a registered valuer, except where the Act requires personal attendance; 'registered valuer' is defined as in clause (oaa) of section 2 of the Wealth-tax Act, 1957.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Right to appear by registered valuer permits taxpayer representation before tax authorities in asset valuation matters.
Section 43A allows an assessee to attend before any Gift-tax Authority or the Appellate Tribunal in valuation matters by means of a registered valuer, except where the Act requires personal attendance; "registered valuer" is defined as in clause (oaa) of section 2 of the Wealth-tax Act, 1957.
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