Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Disallowance of expense of forfeited advance for purchase of land - the loss was made in the ordinary course of real estate business of assessee and was also incidental to the said business - claim allowed.
Disallowance of expense of forfeited advance for purchase of land - the loss was made in the ordinary course of real estate business of assessee and was also incidental to the said business - claim allowed.
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