2 results for “house property”+ Section 80Aclear
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80A of the Act and the related Circular No. 169 of the CBDT, learned counsel has referred to the meaning of “market value” as per various dictionaries. Reliance has been placed on several judicial pronouncements to highlight the significance of the expression “market value”. Finally, learned counsel for the assessee submits that the view taken by the revenue is erroneous