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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Reference made to DVO for determination of FMV u/s 55A(a) - AO ...


High Court Invalidates Reference to Valuation Officer Due to Lack of Evidence u/s 55A(a.

December 4, 2014

Case Laws     Income Tax     HC

Reference made to DVO for determination of FMV u/s 55A(a) - AO before making a reference to the Valuation Officer has not brought anything on the record indicating that the assessee has disclosed lesser sale price - reference is not valid - HC

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