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Valuation Of Immovable Properties Under Direct Taxes
by Girish C. Gupta
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Valuation of immovable properties is a major field of litigation between the Department and the taxpayers. With the increasing urbanisation, the real estate has become a safety vault for investment of unaccounted money, which has resulted in litigation on account of valuation of cost of construction of property in income-tax assessment and the valuation of fair market value of property in wealth-tax assessment. The author has recorded the entire gamut of the science of Valuation based on his study and long and rich practical experience at the Bar and as Judicial Member, Income-tax Appellate Tribunal. A separate chapter has also been devoted to `How to Prepare Valuation Pleadings`.
ISBN: 8177370200
Pages : 324
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