https://www.taxtmi.com/highlights?id=22087 There is no specific notification or circular indicating that CPWD rate alone should be adopted in arriving at the cost of construction, the Tribunal is justified in adopting the valuation of the State P.W.D. rates for the purpose of determining the cost of construction - HC en-us Fri, 13 Mar 2015 11:58:52 +0530 Fri, 13 Mar 2015 11:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22087 There is no specific notification or circular indicating that CPWD rate alone should be adopted in arriving at the cost of construction, the Tribunal is justified in adopting the valuation of the State P.W.D. rates for the purpose of determining the cost of construction - HC Highlights Income Tax Fri, 13 Mar 2015 11:58:52 +0530 https://www.taxtmi.com/highlights?id=22087