https://www.taxtmi.com/caselaws?id=63360 The Tribunal held that the cost of the land should be taken at Rs. 2,01,000 for computing the assessee's business profits. Additionally, the Tribunal found no merit in the department's contention regarding the addition of on-money and agreed that the additions should be deleted. The appeals were partly allowed, with the assessee succeeding on the major issues of cost of land and on-money. en-us Fri, 15 Apr 1983 00:00:00 +0530 Sat, 29 Jan 2011 15:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63360 The Tribunal held that the cost of the land should be taken at Rs. 2,01,000 for computing the assessee's business profits. Additionally, the Tribunal found no merit in the department's contention regarding the addition of on-money and agreed that the additions should be deleted. The appeals were partly allowed, with the assessee succeeding on the major issues of cost of land and on-money. Case-Laws Income Tax Fri, 15 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63360