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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Valuation - Import of turtle shells - the plea of the appellant that the consignment which they got free-of-cost from the foreign supplier is of value of Rs.3500/- only in the international market has to be accepted - AT
Valuation - Import of turtle shells - the plea of the appellant that the consignment which they got free-of-cost from the foreign supplier is of value of Rs.3500/- only in the international market has to be accepted - AT
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