https://www.taxtmi.com/caselaws?id=13707 The determination of construction cost based on competing valuation reports was treated as a pure question of fact. The Court held that comparison of a registered valuer's report with the Departmental Valuation Officer's report, and the choice between State PWD rates and Central PWD rates, involved factual appreciation rather than a substantial question of law. On that basis, no substantial question of law arose and the appeal was not maintainable. en-us Mon, 06 Nov 2006 00:00:00 +0530 Wed, 01 Jul 2009 17:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13707 The determination of construction cost based on competing valuation reports was treated as a pure question of fact. The Court held that comparison of a registered valuer's report with the Departmental Valuation Officer's report, and the choice between State PWD rates and Central PWD rates, involved factual appreciation rather than a substantial question of law. On that basis, no substantial question of law arose and the appeal was not maintainable. Case-Laws Income Tax Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13707