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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Reopening of assessment - AO already had raised the said issue of amortization of royalty paid to the Wireless Planning Commission of Government of India while framing the assessment under Section 143(3) - notice of reopening fails with all consequential reliefs - HC
Reopening of assessment - AO already had raised the said issue of amortization of royalty paid to the Wireless Planning Commission of Government of India while framing the assessment under Section 143(3) - notice of reopening fails with all consequential reliefs - HC
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