Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Transfer of development rights - whether could be treated as sale consideration in the circumstances of the case? - . Since the assessee failed to sell any such rights in the two years in question, the advances received cannot be classified as income. - HC
Transfer of development rights - whether could be treated as sale consideration in the circumstances of the case? - . Since the assessee failed to sell any such rights in the two years in question, the advances received cannot be classified as income. - HC
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