Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Penalty levied u/s 271C - transaction between the assessee and M/s. MMTC is on principal to principal basis and hence the assessee is not liable to deduct TDS u/s 194H/194J - No penalty - AT
Penalty levied u/s 271C - transaction between the assessee and M/s. MMTC is on principal to principal basis and hence the assessee is not liable to deduct TDS u/s 194H/194J - No penalty - AT
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