Assessing Officer Cannot Alter Sale Consideration Value in Current Capital Gain Case Due to Lack of Specific Circumstances.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Computation of capital gain – AO’s has the power to substitute the value of consideration in place of sale consideration only in special circumstances which are missing in the present case - AT....