FMV Claim Rejected Because No Error Shown in Valuation Methodology

Pravinsinh Bhawansinh Vaghela Vs ITO (ITAT Ahmedabad)

54B Relief Partly Upheld: Ahmedabad ITAT Allows Land-Levelling & Fencing Cost, valuation is a matter of estimation-Confirms FMV @ ₹5/sq.m as on 1-4-1981

Ahmedabad ITAT, ‘A’ Bench, in Pravinsinh Bhawansinh Vaghela Vs ITO (ITA No.829/Ahd/2019; AY 2012-13; order dated 18-12-2025), partly allowed the assessee’s appeal in a capital-gains dispute a

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