https://www.taxtmi.com/caselaws?id=377086 The Tribunal partially allowed both appeals, directing re-examination by the AO for verification of commission payments and development cost of land. The Tribunal also directed deletion of ad hoc disallowances for exemption claimed under section 54F, emphasizing the need for proper evidence and documentation to support tax assessments. Additionally, the Tribunal dismissed the jurisdictional challenge regarding CASS scrutiny, upholding the AO's actions related to capital gains computation. en-us Tue, 19 Mar 2019 00:00:00 +0530 Fri, 22 Mar 2019 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377086 The Tribunal partially allowed both appeals, directing re-examination by the AO for verification of commission payments and development cost of land. The Tribunal also directed deletion of ad hoc disallowances for exemption claimed under section 54F, emphasizing the need for proper evidence and documentation to support tax assessments. Additionally, the Tribunal dismissed the jurisdictional challenge regarding CASS scrutiny, upholding the AO's actions related to capital gains computation. Case-Laws Income Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377086