https://www.taxtmi.com/caselaws?id=178278 The Tribunal dismissed all appeals filed by the revenue, upholding the CIT(A)'s decisions. The Tribunal supported the deletion of additions for inflated land cost, allowed full deduction under Section 54B, and accepted transfer expenses. It found that the CIT(A) followed proper procedures and provided sufficient opportunities for the AO to examine the evidence. en-us Tue, 31 Dec 2013 00:00:00 +0530 Wed, 10 Aug 2016 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178278 The Tribunal dismissed all appeals filed by the revenue, upholding the CIT(A)'s decisions. The Tribunal supported the deletion of additions for inflated land cost, allowed full deduction under Section 54B, and accepted transfer expenses. It found that the CIT(A) followed proper procedures and provided sufficient opportunities for the AO to examine the evidence. Case-Laws Income Tax Tue, 31 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178278