Section 142A Provisions Not Applicable: AO to Use Stamp Valuation Based on Circle Rates at Transfer Date.

Provisions of section 142A are not applicable for the purpose of determination of full value of consideration. - The AO has to adopt the value for the purpose of stamp valuation as per circle rates as on the date of transfer..... - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X