TMI BlogCourt Rules: No Dual Fair Market Value Estimates for Land as of April 1, 1981, by Different Co-Owners.Capital gains - there cannot be two estimations of the fair market value as on 1st April 1981 in respect of the very land in question, but in case of different assessee/co-owner - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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