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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

As the value shown by the assessee was not less than the FVM, ...

Case Laws     Income Tax

October 18, 2014

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

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