Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
In view of sub-clause (b) of section 2(14)(iii) of the Act even under the amended definition of expression 'capital asset', the agricultural land situated in rural areas continues to be excluded from that definition - AT
In view of sub-clause (b) of section 2(14)(iii) of the Act even under the amended definition of expression 'capital asset', the agricultural land situated in rural areas continues to be excluded from that definition - AT
Note: It is a system-generated summary and is for quick reference only.