Valuation report u/s. 142(A) – the basic pre-requisite of ...
Income Tax
September 15, 2014
Valuation report u/s. 142(A) – the basic pre-requisite of sec.142A is satisfaction of the AO - When the AO makes a reference at the behest of the CIT(A), the valuation report so obtained has no legal validity and has to be ignored - AT
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