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    <title>2018 (8) TMI 1143 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal partly allowed the appeal, directing the AO to accept certain sources of funds for construction and recompute the investments. The Tribunal allowed deductions for rate variation and self-supervision in the cost of construction. It accepted funds from agricultural and business income as legitimate sources but rejected wages payable due to lack of evidence. The appeal was dismissed regarding the enhancement of sources for construction and the addition of agricultural income belonging to the wife of the assessee, as the assessee did not pursue these grounds effectively.</description>
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      <link>https://www.taxtmi.com/caselaws?id=365671</link>
      <description>The Tribunal partly allowed the appeal, directing the AO to accept certain sources of funds for construction and recompute the investments. The Tribunal allowed deductions for rate variation and self-supervision in the cost of construction. It accepted funds from agricultural and business income as legitimate sources but rejected wages payable due to lack of evidence. The appeal was dismissed regarding the enhancement of sources for construction and the addition of agricultural income belonging to the wife of the assessee, as the assessee did not pursue these grounds effectively.</description>
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      <pubDate>Tue, 31 Jul 2018 00:00:00 +0530</pubDate>
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