AO or DVO to Assess Fair Market Value of Office Sale; Common Area a Positive Factor, Not Part of Sale.

FMV determination - sale of office with common area - AO/DVO is directed to determine the fair market value by considering these common are as a positives factor while determining the fair market value of the offices but the common area cannot be considered as the area sold by the assessee when only offices are sold. - AT .....

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