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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Profiteering - benefit of tax reduction not passed on - Johnson & Johnson Baby Shampoo 100 ml. - assessee had deliberately charged the enhanced prices with an intention to pocket the amount which he was bound to pass on to the recipients.
Profiteering - benefit of tax reduction not passed on - Johnson & Johnson Baby Shampoo 100 ml. - assessee had deliberately charged the enhanced prices with an intention to pocket the amount which he was bound to pass on to the recipients.
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