Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption claimed u/s 10B of the Act – If the assessee is not entitled to deduction under one section, his claim for deduction under another section of the Act should be considered - AT
Exemption claimed u/s 10B of the Act – If the assessee is not entitled to deduction under one section, his claim for deduction under another section of the Act should be considered - AT
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