Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
STPI Unit - set off of losses - As the profits and gains under section 10A were not to be included in the income of the assessee at all, the question of setting off the loss of the assessee from any business against such profits and gains of the undertaking would not arise - AT
STPI Unit - set off of losses - As the profits and gains under section 10A were not to be included in the income of the assessee at all, the question of setting off the loss of the assessee from any business against such profits and gains of the undertaking would not arise - AT
Note: It is a system-generated summary and is for quick reference only.