DVO Reference Allowed for Capital Gains Valuation u/s 50C, Not Section 55A, in Property Value Disputes.

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....Scope of reference u/s.55A vis-a-vis section 50C of I.T. Act. - for the purposes of the computation of capital gain u/s. 48, a reference can be made to DVO only in a situation as prescribed u/s. 50C of the Act. and not otherwise. - AT....