https://www.taxtmi.com/caselaws?id=67170 The Tribunal upheld the CIT(A)'s decision to delete the additions related to house construction, business income, and household expenses. The Tribunal found that the valuation of house construction costs was not conclusive, leading to the deletion of additions. Regarding business income, doubts arose over the credibility of the labor register, resulting in restricted additions for each assessment year. The Tribunal also supported the deletion of household expenses additions, deeming them reasonable. The Tribunal partially allowed the appeals, dismissing cross-objections, and maintained the CIT(A)'s decisions after considering arguments and evidence from both parties. en-us Fri, 30 Jul 2004 00:00:00 +0530 Wed, 09 Mar 2011 13:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67170 The Tribunal upheld the CIT(A)'s decision to delete the additions related to house construction, business income, and household expenses. The Tribunal found that the valuation of house construction costs was not conclusive, leading to the deletion of additions. Regarding business income, doubts arose over the credibility of the labor register, resulting in restricted additions for each assessment year. The Tribunal also supported the deletion of household expenses additions, deeming them reasonable. The Tribunal partially allowed the appeals, dismissing cross-objections, and maintained the CIT(A)'s decisions after considering arguments and evidence from both parties. Case-Laws Income Tax Fri, 30 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67170