3 results for “TDS”+ Section 92clear
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In the result, both the appeals of the assessee are allowed
Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh
92,399/- was deposited as TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation