https://www.taxtmi.com/highlights?id=22208 Deduction u/s 80IA - Where a basket of "market values" are available for the relevant period and relevant geographical area where the eligible unit is situated, the assessee has discretion to adopt any one of them as market value and if the value adopted by the assessee is "market value", it is not permissible for the AO to adopt any other "market value" - AT en-us Tue, 24 Mar 2015 08:38:26 +0530 Tue, 24 Mar 2015 08:38:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22208 Deduction u/s 80IA - Where a basket of "market values" are available for the relevant period and relevant geographical area where the eligible unit is situated, the assessee has discretion to adopt any one of them as market value and if the value adopted by the assessee is "market value", it is not permissible for the AO to adopt any other "market value" - AT Highlights Income Tax Tue, 24 Mar 2015 08:38:26 +0530 https://www.taxtmi.com/highlights?id=22208