Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Cancellation of registration of Trust u/s 12AA(3) – Charitable purpose or not u/s 2(15) – no material brought on record which could suggest that the assessee trust has deviated from its objects which it has been pursuing since last 130 years, the proviso to Sec. 2(15) of the Act is not applicable - AT
Cancellation of registration of Trust u/s 12AA(3) – Charitable purpose or not u/s 2(15) – no material brought on record which could suggest that the assessee trust has deviated from its objects which it has been pursuing since last 130 years, the proviso to Sec. 2(15) of the Act is not applicable - AT
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