https://www.taxtmi.com/caselaws?id=118494 The Tribunal upheld the CIT(A)'s decisions on the valuation of construction cost, addition of undisclosed investment, and relief under section 54F of the Act. The Tribunal dismissed the appeal based on the adequacy of explanations provided, consideration of new material, and adherence to legal provisions. en-us Fri, 03 Feb 2006 00:00:00 +0530 Mon, 02 Jul 2012 11:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118494 The Tribunal upheld the CIT(A)'s decisions on the valuation of construction cost, addition of undisclosed investment, and relief under section 54F of the Act. The Tribunal dismissed the appeal based on the adequacy of explanations provided, consideration of new material, and adherence to legal provisions. Case-Laws Income Tax Fri, 03 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118494