Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
Nature of land sold - Capital asset or rural agricultural land - Measurement of Distance - As for the distance measurement submitted by the assessee, the same is based on Google Map and that submitted by the Dy. Engineering, Road & Building Department, we fail to understand how this measurement can be treated as authentic. In our view, authority keeping records of land is the correct authority to issue certificate, and therefore, measurement certificate submitted by the assessee is also rejected. - AT
Nature of land sold - Capital asset or rural agricultural land - Measurement of Distance - As for the distance measurement submitted by the assessee, the same is based on Google Map and that submitted by the Dy. Engineering, Road & Building Department, we fail to understand how this measurement can be treated as authentic. In our view, authority keeping records of land is the correct authority to issue certificate, and therefore, measurement certificate submitted by the assessee is also rejected. - AT
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