Sec 142A can’t be applied for FMV of land without tangible reason to reject value declared by Taxpayer : ITAT
Sec 142A can’t be applied for FMV of land without tangible material to reject value declared by Taxpayer : ITAT FMV As a corollary, the alleged overvaluation, in the value of investment could not be verified under the ambit of Section 142A of the Act where the subject matter of examination under section 69, 69A… Read More »