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1999 (11) TMI 106 - AT - Income Tax
Extract:
....... s cases. It was stated before us that some of the interveners have accepted valuation as adopted by the Revenue and availed the benefit of Kar Vivad Samadhan Scheme. In relation to those matters which are not covered by K.V.S.S. the Assessing Officer may follow the principles discussed hereinbefore. 38. In the result, appeals stand partly allowed.