capital gains

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Please can anybody explain when to
consider fmv or sdv? Is sdv is for immovable property?
Replies (3)
there's no specific situation... in all scenarios, higher of fmv or sdv has to be taken as full value consideration
kindly elaborate as to where and for whom are you asking for SDV and Fmv
for sec 50c we consider sdv . why can't we consider fmv


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