https://www.taxtmi.com/caselaws?id=403354 The ITAT allowed the revenue's appeal for statistical purposes, setting aside the Ld. CIT(A) orders on both issues of disallowance of development charges and payment for land purchase, and restoring them to the AO for reevaluation. The judgment highlights the necessity of thorough examination of documentary evidence and legal provisions in such cases. en-us Tue, 12 Jan 2021 00:00:00 +0530 Wed, 27 Jan 2021 14:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403354 The ITAT allowed the revenue's appeal for statistical purposes, setting aside the Ld. CIT(A) orders on both issues of disallowance of development charges and payment for land purchase, and restoring them to the AO for reevaluation. The judgment highlights the necessity of thorough examination of documentary evidence and legal provisions in such cases. Case-Laws Income Tax Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403354