Deduction u/s 80IA - Where a basket of "market values" are ...

Case Laws Income Tax

March 24, 2015

Deduction u/s 80IA - Where a basket of "market values" are available for the relevant period and relevant geographical area where the eligible unit is situated, the assessee has discretion to adopt any one of them as market value and if the value adopted by the assessee is "market value", it is not permissible for the AO to adopt any other "market value" - AT

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Deduction u/s 80IA - Where a basket of "market values" are ...

Case Laws Income Tax

March 24, 2015

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