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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Validity of reference made to the Departmental Valuation Officer ...

Case Laws     Income Tax

December 10, 2015

Validity of reference made to the Departmental Valuation Officer (DVO) u/s 55A - The provisions of Section 55A(b)(ii)can be invoked only in case the valuation report is not submitted by assessee. Thus, reference made by AO u/s. 55A(b)(ii) was not correct - AT

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