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- Whether valuation of construction service basis similar apartments (Para 2A) against development right is mandatory to adopt, even when the actual cost of construction is known ?
Whether valuation of construction service basis similar apartments (Para 2A) against development right is mandatory to adopt, even when the actual cost of construction is known ?
TRT-2025-534
Issue Favourable to Tax Payer ?:- no
Held - The date of levy being the date of issuance of completion certificate, Para 2A becomes applicable to them and so the value should be calcula.....