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Addition made on account of EDC paid to HUDA was considered reimbursable and not part of profit, hence disallowed. Addition u/s 43CA for difference between actual sale consideration and circle rate was remitted to AO for verification after considering facts. Addition u/s 68 for non-providing PAN of flat buyers was deleted as mere non-submission of PAN cannot lead to disallowance u/s 68 when relevant details were provided. Revenue's appeal was dismissed.
Addition made on account of EDC paid to HUDA was considered reimbursable and not part of profit, hence disallowed. Addition u/s 43CA for difference between actual sale consideration and circle rate was remitted to AO for verification after considering facts. Addition u/s 68 for non-providing PAN of flat buyers was deleted as mere non-submission of PAN cannot lead to disallowance u/s 68 when relevant details were provided. Revenue's appeal was dismissed.
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