Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Capital gain computation - determination of the FMV - it is apparent from the report of the Registered valuer that he does not have any authentic basis for the FMV of the land as on the date of conversion and the view taken by the AO in fixing the FMV is equally not proper - remit the matter to the AO for making a reference to the DVO on a rational basis
Capital gain computation - determination of the FMV - it is apparent from the report of the Registered valuer that he does not have any authentic basis for the FMV of the land as on the date of conversion and the view taken by the AO in fixing the FMV is equally not proper - remit the matter to the AO for making a reference to the DVO on a rational basis
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