https://www.taxtmi.com/caselaws?id=260532 The Tribunal upheld the Ld. CIT(A)'s decision, dismissing the Revenue's appeal and confirming the deletion of disallowances under section 40(a)(ia) for consultancy charges and construction expenses. Additionally, the Tribunal limited the addition under section 69 for unexplained investment to Rs. 3,67,387. The Tribunal emphasized the importance of rejecting the books of accounts before relying on a DVO's valuation for cost estimation. en-us Wed, 03 Jun 2015 00:00:00 +0530 Tue, 16 Jun 2015 08:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260532 The Tribunal upheld the Ld. CIT(A)'s decision, dismissing the Revenue's appeal and confirming the deletion of disallowances under section 40(a)(ia) for consultancy charges and construction expenses. Additionally, the Tribunal limited the addition under section 69 for unexplained investment to Rs. 3,67,387. The Tribunal emphasized the importance of rejecting the books of accounts before relying on a DVO's valuation for cost estimation. Case-Laws Income Tax Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260532