https://www.taxtmi.com/caselaws?id=187795 The Court dismissed the Tax Appeal, upholding decisions regarding Land Survey expenditure and the difference in land valuation, emphasizing the application of section 50C in determining the full value of consideration in such cases. The disallowance of PF contribution under section 36(1)(va) was not further considered due to a small tax implication. en-us Mon, 17 Sep 2012 00:00:00 +0530 Thu, 25 Jan 2018 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187795 The Court dismissed the Tax Appeal, upholding decisions regarding Land Survey expenditure and the difference in land valuation, emphasizing the application of section 50C in determining the full value of consideration in such cases. The disallowance of PF contribution under section 36(1)(va) was not further considered due to a small tax implication. Case-Laws Income Tax Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187795