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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Exemption in terms of section 11(1)(a) - entitlement for carry forward of excess application of income - the claim of the assessee for carry forward of excess application is in accordance with the judicial precedents - AT
Exemption in terms of section 11(1)(a) - entitlement for carry forward of excess application of income - the claim of the assessee for carry forward of excess application is in accordance with the judicial precedents - AT
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