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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Assessee is not entitled to deduction of any provision created for bad and doubtful debts, no matter such provision is created based on the prevalent accounting policies - Explanation to section 36(1)(vii), which prohibits granting of deduction of any provision for bad and doubtful debts.
Assessee is not entitled to deduction of any provision created for bad and doubtful debts, no matter such provision is created based on the prevalent accounting policies - Explanation to section 36(1)(vii), which prohibits granting of deduction of any provision for bad and doubtful debts.
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