8 results for “house property”+ Section 19(4)clear
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Bench: Shri Kul Bharat & Shri Anadee Nath Misshra
19,53,664 shown by the appellant without appreciating that it is settled law that fair market value of the area should be taken as cost of acquisition as various factors like location, area, size, infrastructure facilities around the area, potential future development have to be taken into consideration and the value was taken by the AO without giving