9911796707
TMI BlogCapital gain computation - Since valid reference could not have been made, the value so determined by...Capital gain computation - Since valid reference could not have been made, the value so determined by the DVO as on 01-04-1981, ergo, becomes meaningless for the instant exercise. Going by the provision as applicable to the instant case, it is held that the value of the land as declared by the assessee on 01-04-1981, which is patently more than the value so determined by the DVO/AO, cannot be interfered with. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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