Provisions of section 142A are not applicable for the purpose of ...
Section 142A Provisions Not Applicable: AO to Use Stamp Valuation Based on Circle Rates at Transfer Date.
November 7, 2011
Case Laws Income Tax AT
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
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