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Income Tax - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Addition u/s 56(2)(b) - the proviso first and second to Section ...

Income Tax

August 22, 2020

Addition u/s 56(2)(b) - the proviso first and second to Section 56(2)(vii) of the Act would be applicable in the case and the stamp duty valuation or the fair market value of the immovable property shall be considered as on the date of booking and payment made by the assessee towards booking of the flat. - AT

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