Scope of the enquiry in a limited scrutiny - The cost of construction, or its indexation, though related...

Scope of the enquiry in a limited scrutiny - The cost of construction, or its indexation, though related to the computation of capital gains, cannot be said to be specific issues arising in the verification of the sale consideration, i.e., the specific area or field qua which the enquiry could only be directed. This is as the Board Instruction is u/s.119 binding on an income tax authority. - AT .....

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