Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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MRP based Valuation – Merely because assessee had cleared detergent bar of 300 gms. at the rate equivalent to the detergent cake of 250 gms., it cannot be said that Section 4A would not come into play - AT
MRP based Valuation – Merely because assessee had cleared detergent bar of 300 gms. at the rate equivalent to the detergent cake of 250 gms., it cannot be said that Section 4A would not come into play - AT
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