https://www.taxtmi.com/highlights?id=50425 Addition invoking the provisions of section 56(2)(vii)(b)(ii) - just because the said colony or flat is adjacent to a road, which has a higher guideline value, the higher value cannot be adopted for the purpose of making an addition by invoking the provisions of section 56(2)(vii)(b)(ii). en-us Thu, 28 Nov 2019 13:23:34 +0530 Thu, 28 Nov 2019 13:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50425 Addition invoking the provisions of section 56(2)(vii)(b)(ii) - just because the said colony or flat is adjacent to a road, which has a higher guideline value, the higher value cannot be adopted for the purpose of making an addition by invoking the provisions of section 56(2)(vii)(b)(ii). Highlights Income Tax Thu, 28 Nov 2019 13:23:34 +0530 https://www.taxtmi.com/highlights?id=50425