https://www.taxtmi.com/caselaws?id=400069 The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of admitting additional evidence for a proper assessment. The case was remanded to the AO for fresh consideration in line with the law, focusing on the cost of construction, entitlement to deduction u/s. 54, and classification of a sum as income from other sources or capital gain. en-us Fri, 14 Aug 2020 00:00:00 +0530 Tue, 27 Oct 2020 12:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400069 The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of admitting additional evidence for a proper assessment. The case was remanded to the AO for fresh consideration in line with the law, focusing on the cost of construction, entitlement to deduction u/s. 54, and classification of a sum as income from other sources or capital gain. Case-Laws Income Tax Fri, 14 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400069