Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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Assessment u/s 153A pursuant to search - estimation of rate of net profit - The net profit rates shown by the appellant in the revised returns are considered as unfair and unreasonable - estimated at 8% - AT
Assessment u/s 153A pursuant to search - estimation of rate of net profit - The net profit rates shown by the appellant in the revised returns are considered as unfair and unreasonable - estimated at 8% - AT
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