https://www.taxtmi.com/caselaws?id=408647 The Tribunal partly allowed the appeal by directing the Assessing Officer to adopt the construction cost value determined by a registered valuer using PWD rates instead of CPWD rates. The Tribunal also deleted the disallowance of Rs. 13,775 under Section 14A as it found that no actual expenditure was incurred in relation to the exempt income, which was covered by the assessee's own funds. en-us Tue, 15 Jun 2021 00:00:00 +0530 Thu, 17 Jun 2021 11:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408647 The Tribunal partly allowed the appeal by directing the Assessing Officer to adopt the construction cost value determined by a registered valuer using PWD rates instead of CPWD rates. The Tribunal also deleted the disallowance of Rs. 13,775 under Section 14A as it found that no actual expenditure was incurred in relation to the exempt income, which was covered by the assessee's own funds. Case-Laws Income Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408647