Express provision of Section 50-C enabling the revenue to treat ...
Section 50-C: Stamp Duty Value Not Sole Indicator of Undervaluation in Property Acquisition.
December 3, 2014
Case Laws Income Tax AT
Express provision of Section 50-C enabling the revenue to treat the value declared by an assessee for payment of stamp duty, ipso facto, cannot be a legitimate ground for concluding that there was undervaluation, in the acquisition of immovable property - AT
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