Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
In the light of the presumption under section 132(4A), the assessee ought to have produced other documents to disprove the entries made in the loose sheets - HC
In the light of the presumption under section 132(4A), the assessee ought to have produced other documents to disprove the entries made in the loose sheets - HC
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