https://www.taxtmi.com/caselaws?id=251581 The Tribunal allowed the assessee's appeal, overturning the rejection of books and addition for construction cost differences. The Revenue's appeal was dismissed, upholding the deletion of earth filling expenses addition and admission of additional evidence. The decision highlighted the need for specific defects to reject books and the insufficiency of relying solely on valuation estimates for rejections. en-us Tue, 02 Sep 2014 00:00:00 +0530 Fri, 19 Sep 2014 08:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251581 The Tribunal allowed the assessee's appeal, overturning the rejection of books and addition for construction cost differences. The Revenue's appeal was dismissed, upholding the deletion of earth filling expenses addition and admission of additional evidence. The decision highlighted the need for specific defects to reject books and the insufficiency of relying solely on valuation estimates for rejections. Case-Laws Income Tax Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251581