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Showing contexts for: set forth value in Mr. Hothur Mohammed Tauseef, Bellary vs Dcit-Circle-1, Bellary on 21 March, 2023Matching Fragments
6.1 The assessee has sold two flats F1 and F2 in Bangalore. The guidance value was higher than the set forth value and the difference in between the guidance value and the set forth value amount of Rs.20,26,000/-. In argument, the ld. Counsel for the assessee (in short AR) pressed that the assessee has made an agreement dated 31.03.2009 and amount was paid through banking channel. So the guidance value cannot be for A.Y. 2016- 17 but can be taken for the year of agreement. In argument, the assessee has filed the paper book and the copy of the agreement in page no. 76.