October 2019
Section 56(2)(viia) – Value of tangible or intangible assets once substantiated would be replaced with the book value for the purposes of FMV regardless of the book entries in this regard
Jagdish T.Punjabi | Devendra Jain | Tejaswini Ghag
Chartered Accountants
Chartered Accountants
2. [2019] 109 taxmann.com 165 (Ahd. – Trib.) Unnati Inorganics (P.) Ltd. vs. ITO ITA No.: 2474/Ahd./2017 A.Y.: 2014-15 Date of order: 11th September, 2019
Section 56(2)(viia) – Value of tangible or intangible assets once substantiated would be replaced with the book value for the purposes of FMV regardless of the book entries in this regard
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