Capital gain computation - Addition under the provision of ...
Income Tax
October 22, 2021
Capital gain computation - Addition under the provision of section 50C - At the time of hearing a question was put to the AR to provide the stamp duty value as applicable at the time of agreement - he failed to bring anything on record but contended that the stamp duty value at the time of agreement was more than the amount of sale consideration shown therein. However, we disagree with the contention of the assessee in the absence of any documentary evidence. - AT
View Source
