Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
LTCG - reference to the DVO for determining the fair market value of the asset - Assessing Officer has no power to make a reference if the value shown by assessee is not less than fair market value
LTCG - reference to the DVO for determining the fair market value of the asset - Assessing Officer has no power to make a reference if the value shown by assessee is not less than fair market value
Note: It is a system-generated summary and is for quick reference only.