Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
CENVAT Credit - Receipt of free materials - it cannot be concluded that the inputs or capital goods have to be acquired by a manufacture only by purchase, for taking the Cenvat credit. - AT
CENVAT Credit - Receipt of free materials - it cannot be concluded that the inputs or capital goods have to be acquired by a manufacture only by purchase, for taking the Cenvat credit. - AT
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