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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Denial of exemption claimed u/s 10AA - sale made by one SEZ unit to another SEZ unit - there is a provison in another enactment (SEZ Act) which contains non obstante clause then that would override the provision of the Income Tax Act - Benefit of exemption allowed.
Denial of exemption claimed u/s 10AA - sale made by one SEZ unit to another SEZ unit - there is a provison in another enactment (SEZ Act) which contains non obstante clause then that would override the provision of the Income Tax Act - Benefit of exemption allowed.
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