https://www.taxtmi.com/caselaws?id=281669 The ITAT upheld the deletions made by the CIT(A) regarding land development expenses, discrepancies in the books of accounts, and payments to SCLL. It also overturned the disallowance of land development expenses paid to M/s Manami Construction Pvt. Ltd. Additionally, the ITAT accepted the legal plea under Rule 27, ruling that additions under section 153A were unjustified without incriminating material from the search. Revenue appeals were dismissed, and the assessee's appeal was granted. en-us Wed, 27 Dec 2017 00:00:00 +0530 Sat, 29 Jun 2019 22:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281669 The ITAT upheld the deletions made by the CIT(A) regarding land development expenses, discrepancies in the books of accounts, and payments to SCLL. It also overturned the disallowance of land development expenses paid to M/s Manami Construction Pvt. Ltd. Additionally, the ITAT accepted the legal plea under Rule 27, ruling that additions under section 153A were unjustified without incriminating material from the search. Revenue appeals were dismissed, and the assessee's appeal was granted. Case-Laws Income Tax Wed, 27 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281669