https://www.taxtmi.com/caselaws?id=391085 The Revenue challenged the Income Tax Appellate Tribunal's order adding Rs. 4.16 crore to the assessee's income for a unit sold at a lower rate. The Tribunal upheld the Commissioner's decision, considering structural and locational disadvantages of the unit and the sale price exceeding stamp duty valuation. Both lower authorities found valid reasons for the lower sale price, leading to the dismissal of the appeal as no substantial question of law arose. en-us Mon, 06 Jan 2020 00:00:00 +0530 Sat, 18 Jan 2020 14:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391085 The Revenue challenged the Income Tax Appellate Tribunal's order adding Rs. 4.16 crore to the assessee's income for a unit sold at a lower rate. The Tribunal upheld the Commissioner's decision, considering structural and locational disadvantages of the unit and the sale price exceeding stamp duty valuation. Both lower authorities found valid reasons for the lower sale price, leading to the dismissal of the appeal as no substantial question of law arose. Case-Laws Income Tax Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391085