https://www.taxtmi.com/caselaws?id=281848 The Tribunal dismissed Revenue's appeals for assessment years 2002-03 to 2005-06 related to unexplained investments and construction costs. However, the appeal for 2003-04 was partly allowed concerning interest under section 234D, holding the assessee liable from the date of the amended provision as per High Court ruling. The Tribunal upheld CIT(Appeals) decision on construction cost deductions but reversed it on the issue of interest under section 234D. en-us Thu, 31 Jan 2013 00:00:00 +0530 Tue, 09 Jul 2019 15:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281848 The Tribunal dismissed Revenue's appeals for assessment years 2002-03 to 2005-06 related to unexplained investments and construction costs. However, the appeal for 2003-04 was partly allowed concerning interest under section 234D, holding the assessee liable from the date of the amended provision as per High Court ruling. The Tribunal upheld CIT(Appeals) decision on construction cost deductions but reversed it on the issue of interest under section 234D. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281848