Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
No doubt, the revised return cannot be taken cognizance of since the original return was filed belatedly. - However, an additional claim could be made before the appellate authority and the appellate authority is duty bound to consider the same. - AT
No doubt, the revised return cannot be taken cognizance of since the original return was filed belatedly. - However, an additional claim could be made before the appellate authority and the appellate authority is duty bound to consider the same. - AT
Note: It is a system-generated summary and is for quick reference only.