https://www.taxtmi.com/caselaws?id=240746 The CIT(A) directed the AO to delete the disallowance of 20% of site development expenses and deleted disallowances under section 40(a)(ia) for various expenses. However, the CIT(A) added an amount to the income of the assessee due to a discrepancy in the cost of land. The Tribunal set aside the appeal for statistical purposes, instructing a reexamination of the land cost based on impounded documents and partner statements. Both appeals were allowed for statistical purposes. en-us Thu, 31 Jan 2013 00:00:00 +0530 Wed, 11 Dec 2013 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240746 The CIT(A) directed the AO to delete the disallowance of 20% of site development expenses and deleted disallowances under section 40(a)(ia) for various expenses. However, the CIT(A) added an amount to the income of the assessee due to a discrepancy in the cost of land. The Tribunal set aside the appeal for statistical purposes, instructing a reexamination of the land cost based on impounded documents and partner statements. Both appeals were allowed for statistical purposes. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240746