Court :
HC
Brief :
Held by the Hon`ble Court that, the reference can be made to the valuation officer for the purpose of sections 55(A), 131, 133(6), 142(2) and not for the purpose of finding out the cost. Therefore no addition is allowed on account of valuation report.
Citation :
C.I.T. Vs. Star Builders
Live class on PF & ESI Enrollment & Returns Filing(with recording)