Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Deduction u/s 35D - the assessee had increased the share capital by way of private placement with its holding, hence, deduction u/s 35D not allowable to the assessee - AT
Deduction u/s 35D - the assessee had increased the share capital by way of private placement with its holding, hence, deduction u/s 35D not allowable to the assessee - AT
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