Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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Capital gain computation - cost of acquisition of the asset as on 01.04.1981 - valuation report of the DVO Vs. Registered valuer Report - Approved Valuer’s report taking into consideration various factors applicable for the area of Vasant Vihar, then same does not loses his credence to DVO’s report. It has to be given a credible importance and it cannot be said that the DVO’s report should supersede the Approved Valuer’s report.
Capital gain computation - cost of acquisition of the asset as on 01.04.1981 - valuation report of the DVO Vs. Registered valuer Report - Approved Valuer’s report taking into consideration various factors applicable for the area of Vasant Vihar, then same does not loses his credence to DVO’s report. It has to be given a credible importance and it cannot be said that the DVO’s report should supersede the Approved Valuer’s report.
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