https://www.taxtmi.com/caselaws?id=420569 The Tribunal upheld the restriction of the addition related to on money receipts in the first issue but reversed the addition concerning the rate difference between the developer and landowners in the second issue due to insufficient evidence. The appeal was partially allowed, granting relief to the appellant on the second issue. en-us Thu, 31 Mar 2022 00:00:00 +0530 Tue, 05 Apr 2022 09:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420569 The Tribunal upheld the restriction of the addition related to on money receipts in the first issue but reversed the addition concerning the rate difference between the developer and landowners in the second issue due to insufficient evidence. The appeal was partially allowed, granting relief to the appellant on the second issue. Case-Laws Income Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420569