https://www.taxtmi.com/caselaws?id=212421 The High Court upheld the decision of the Income Tax Appellate Tribunal, dismissing the appeal against the addition to the cost of construction due to improper maintenance of accounts by a hospital firm. The Court found that the reference to the District Valuation Officer was justified, as the accounts were not properly maintained. The Tribunal's decision was deemed consistent with the principles from the Sargam Cinema case. The Court concluded that no substantial questions of law were raised, denying further relief to the appellant and affirming the Tribunal's ruling. en-us Tue, 22 Nov 2011 00:00:00 +0530 Sun, 15 Apr 2012 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212421 The High Court upheld the decision of the Income Tax Appellate Tribunal, dismissing the appeal against the addition to the cost of construction due to improper maintenance of accounts by a hospital firm. The Court found that the reference to the District Valuation Officer was justified, as the accounts were not properly maintained. The Tribunal's decision was deemed consistent with the principles from the Sargam Cinema case. The Court concluded that no substantial questions of law were raised, denying further relief to the appellant and affirming the Tribunal's ruling. Case-Laws Income Tax Tue, 22 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212421