Valuation of immovable property - filing of the valuation report ...
Immovable property valuation report not needed with tax return; present evidence at hearing instead.
January 9, 2014
Case Laws Wealth-tax HC
Valuation of immovable property - filing of the valuation report along with the return was not mandatory. Production of the same at the time of hearing was enough. The assessee cannot be denied a right to adduce evidence to substantiate his contention at the hearing - HC
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