Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Merely because the assessee/purchaser had to pay the stamp duty as per the departmental instructions at a higher rate, that itself can not be a sufficient to hold that the actual sale consideration of the flats was more than that was mentioned in the sale agreement - AT
Merely because the assessee/purchaser had to pay the stamp duty as per the departmental instructions at a higher rate, that itself can not be a sufficient to hold that the actual sale consideration of the flats was more than that was mentioned in the sale agreement - AT
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