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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Validity of reopening of assessment - notice to dead person - even if Section 159 is attracted, in that case also, the notice was required to be issued against and in the name of the heirs of deceased assessee - HC
Validity of reopening of assessment - notice to dead person - even if Section 159 is attracted, in that case also, the notice was required to be issued against and in the name of the heirs of deceased assessee - HC
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