FMV of property on lease to be determined by rent capitalization method not fair market rent – ITAT
June 3, 2019
Income Tax, ITAT
FMV of property on lease to be determined by applying rent capitalization method taking the rent actually received by the assessee and not the fair market rent – ITAT ABCAUS Case Law Citation:ABCAUS 2985 (2019) (06) ITAT Important Case Laws Cited/relied upon by the parties:Kerala v. Hassan Koya, …