Full value of consideration cannot be substituted by market value unless there is a proof for extra consideration

IN THE ITAT MUMBAI BENCH ‘G’

Nariman Point Building Services & Trading (P.) Ltd.

versus

Commissioner of Income-tax, Chennai III

IT Appeal No. 798 (Chny.) of 2011

[Assessment year 2006-07]

July 25, 2012

ORDER

Please become a Premium member. If you are already a Premium member, login here to access the full content.