Tuesday, January 3, 2012

Reference under section 142A made for estimation of sale consideration-Possibility

 
Reference under section 142A made for estimation of sale consideration-Possibility
No reference can be made under section 142A to the Valuation Officer for estimating the full value of consideration in respect of property for the purpose of computation of capital gains under section 48.

Vide Sumit Khurana v. ACIT (2011) 42(II) ITCL 252 (Del-Trib)

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