https://www.taxtmi.com/caselaws?id=181121 The Tribunal partially allowed the assessee's appeal, specifically regarding the conditional addition in the computation of income. The Tribunal dismissed the Revenue's appeal on all grounds, including penalty proceedings initiation, charging of interest under Section 234B, deduction under Section 43B for PF and ESI, land survey expenditure, and difference in valuation of land as unexplained investment. The order was pronounced on 21/01/2011. en-us Fri, 21 Jan 2011 00:00:00 +0530 Thu, 07 Apr 2016 17:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181121 The Tribunal partially allowed the assessee's appeal, specifically regarding the conditional addition in the computation of income. The Tribunal dismissed the Revenue's appeal on all grounds, including penalty proceedings initiation, charging of interest under Section 234B, deduction under Section 43B for PF and ESI, land survey expenditure, and difference in valuation of land as unexplained investment. The order was pronounced on 21/01/2011. Case-Laws Income Tax Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181121