https://www.taxtmi.com/highlights?id=67434 Addition made u/s.50C in respect of transfer of leasehold rights in land and building - When there is no provision in the Act to substitute Full value of consideration for computing Capital gain during the relevant point of time, then there is no scope for the AO to modify the full value of consideration without bringing any material on record which would compel such modification. - AT en-us Sat, 31 Dec 2022 11:59:33 +0530 Sat, 31 Dec 2022 11:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67434 Addition made u/s.50C in respect of transfer of leasehold rights in land and building - When there is no provision in the Act to substitute Full value of consideration for computing Capital gain during the relevant point of time, then there is no scope for the AO to modify the full value of consideration without bringing any material on record which would compel such modification. - AT Highlights Income Tax Sat, 31 Dec 2022 11:59:33 +0530 https://www.taxtmi.com/highlights?id=67434