Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Benefit of Vivad Se Vishwas Scheme 2020 - present appeal was filed with a delay of 958 days - Addition of undisclosed income in the garb of Long Term Capital Gain (LTCG) to claim exemption u/s. 10(38) - Assessee should not be non-suited for the default committed by the revenue in nor preferring the appeal within the period of limitation. - HC
Benefit of Vivad Se Vishwas Scheme 2020 - present appeal was filed with a delay of 958 days - Addition of undisclosed income in the garb of Long Term Capital Gain (LTCG) to claim exemption u/s. 10(38) - Assessee should not be non-suited for the default committed by the revenue in nor preferring the appeal within the period of limitation. - HC
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