Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Validity of assessment u/s 153A - approval u/s 153D - approving authority has directed the DCIT to ensure the seized materials and the findings of the appraisal report to be incorporated in the final assessment order which clearly goes to proves that the approval given by the JCIT is not a final approval as required u/s 153D on final draft assessment order - order by the DCIT do not stand in the eyes of law
Validity of assessment u/s 153A - approval u/s 153D - approving authority has directed the DCIT to ensure the seized materials and the findings of the appraisal report to be incorporated in the final assessment order which clearly goes to proves that the approval given by the JCIT is not a final approval as required u/s 153D on final draft assessment order - order by the DCIT do not stand in the eyes of law
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