https://www.taxtmi.com/caselaws?id=62694 Estimated cost of construction addition was rejected because the registered valuer's certificate, being closer to the construction period, was treated as better evidence of actual cost than the later Government valuer's report. The Board's circular was also relied on to support a non-burdensome approach in valuation matters involving smaller assessees. The addition was therefore not justified and was not sustained. en-us Wed, 09 Jun 1982 00:00:00 +0530 Fri, 21 Jan 2011 11:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62694 Estimated cost of construction addition was rejected because the registered valuer's certificate, being closer to the construction period, was treated as better evidence of actual cost than the later Government valuer's report. The Board's circular was also relied on to support a non-burdensome approach in valuation matters involving smaller assessees. The addition was therefore not justified and was not sustained. Case-Laws Income Tax Wed, 09 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62694