The words "adopted" or "assessed" (as also "assessable") in s. ...
Case Laws Income Tax
August 31, 2012
The words "adopted" or "assessed" (as also "assessable") in s. 50C(1) qualify the word "value" preceding it, and not the word "transfer" - there being no assessment by it by the end of the relevant year, i.e., 31-03-2006 cannot be accepted - AT
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