Mode of sale of the property whether by auction or through negotiation by the assessee.

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..... 1972 Section(s) Referred: 226 Statute: Income - Tax Act, 1961 It has come to the notice of the Board that an assessee came up with a request for a negotiated sale at the stage when his property w .....

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..... by auction or through negotiation by the assessee, it would desire the Commissioners to exercise a good deal of caution in this direction and decide the matter after considering the behaviour and the .....

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