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    <description>The High Court upheld the Tribunal&#039;s decision to delete additions under section 69B, emphasizing the importance of credible books of accounts and aligning property valuations with actual construction costs. The Court ruled in favor of the assessee, dismissing the Revenue&#039;s appeal without costs.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to delete additions under section 69B, emphasizing the importance of credible books of accounts and aligning property valuations with actual construction costs. The Court ruled in favor of the assessee, dismissing the Revenue&#039;s appeal without costs.</description>
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