Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Valuation - inclusion of cost of reimbursement of expenses - Demand was confirmed on the ground that Applicant is liable to pay Service Tax on the gross amount received as provider of clearing and forwarding agent - prima facie case is against the assessee - AT
Valuation - inclusion of cost of reimbursement of expenses - Demand was confirmed on the ground that Applicant is liable to pay Service Tax on the gross amount received as provider of clearing and forwarding agent - prima facie case is against the assessee - AT
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