Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Denial of refund claim - there is no dispute that the entire amount as tax liability has been paid by respondent and having been appropriated by the lower authorities in order in original now department cannot turn around and say, There is no payment of amount in the absence of documents - AT
Denial of refund claim - there is no dispute that the entire amount as tax liability has been paid by respondent and having been appropriated by the lower authorities in order in original now department cannot turn around and say, There is no payment of amount in the absence of documents - AT
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