PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • Assessing Officer was free to refer the assets for valuation under section 55A, as the transfer value shown in the book value which cannot be accepted as the fair market value of the assets i.e. Land and Building.
http://www.w3.org/ns/prov#wasQuotedFrom
  • caclubindia.com