TMI BlogAs the value shown by the assessee was not less than the FVM, there was no justification for making any...As the value shown by the assessee was not less than the FVM, there was no justification for making any reference to the DVO, by the AO in the year under consideration. Amendment to the section 55A of the Act is effective from 01. 07. 201 - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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