Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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Valuation of goods - Inclusion of sales tax amount - amount of 75% was retained by the assessee - this component of sales tax which was retained by the assessee after 1.7.2000 shall be includible in arriving at the transaction value - SC
Valuation of goods - Inclusion of sales tax amount - amount of 75% was retained by the assessee - this component of sales tax which was retained by the assessee after 1.7.2000 shall be includible in arriving at the transaction value - SC
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