Addition invoking section 69B - unaccounted investment - DVO’s ...
Section 69B: DVO's fair market value estimation isn't conclusive proof of unaccounted investment or extra consideration exchanged.
September 17, 2015
Case Laws Income Tax AT
Addition invoking section 69B - unaccounted investment - DVO’s estimation of fair market value cannot be accepted as a conclusive evidence for establishing that any additional consideration over and above the stated consideration has passed between a buyer and seller. - AT
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