Case Law Details
Case Name : Chalasani Naga Ratna Kumari, Visakhapatnam Vs ITO, Ward-3(2) (ITAT Visakhapatnam)
Related Assessment Year :
Courts :
All ITAT ITAT Visakhapatnam
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Advocate Akhilesh Kumar Sah
For the purpose of determination of capital gains according to section 50C market value of the property as on the date of sale deed or stamp duty value as on the date of agreement to sale: which has to be taken?
The Finance Act 2016, with effect
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Why is Actual Consideration was not considered rather than Stamp duty value on the date of Agreement even though it was less than Actual Consideration..?
In This Case why is Market value on date of Agreement is considered instead of Actual Consideration amount i.e.3.4Crore which is more than market value of date of agreement (as mentioned above)..?