If one can conclude that there is no suppression in the value, question of invoking Section 50C does not arise.
No additions based on statements of ex-employees & dealers without allowing assessee to crossing examine them: ITAT
Non completion of Assessment Order as per ITAT Order within the time limit: Bombay HC directs a refund of taxes paid
Annexure F – Form No. 5 under RERA regarding Annual Report On Statement Of Accounts – Chartered Accountant’s Certificate
Prima-facie adjustment under section 143(1)(a) towards delayed payment of PF/ESIC is not valid: ITAT Jaipur
Purchase of plots can’t be held stock-in-trade if assessee failed to establish that purchase was for business: ITAT