Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (1) TMI 113 - KARNATAKA HIGH COURTExtract: .......ced price because of those restrictions will have to be considered. One important consideration is that 50 per cent. of the unearned increase in the value will have to be deducted from the hypothetical market value. Therefore, the answer to the question will have to be in the negative and in favour of the Revenue. Reference is answered accordingly.
|