DVO Report based on mere estimate not sufficient information for the purpose of reopening assessment u/s 147. ITAT deleted addition…
No Addition for upto 10 percent difference in DVOs report and the amount of investment shown by the assessee which…
Land within municipal limits can not be treated agricultural based on revenue record. Revision u/s 263 upheld for assessment based…
No Penalty us 2711c for additions made on DVO report basis as the DVO report is just an opinion or…