Regarding valuation report in respect of immovable property

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....  Dated : December 10, 1973 Section(s) Referred: 269 of Income Tax Act Statute: Wealth Tax Act, 1957 It has been brought to the notice of the Board that in many cases the Transferors, ....

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....69(L) enables the Competent Authorities to make references to Valuation Officer. There is no reason why the reasons recorded by the Competent Authorities under proviso (2) to section 269C(1) and copie....