https://www.taxtmi.com/caselaws?id=30815 The High Court upheld the Tribunal's decision in favor of the assessee regarding the challenge to the cost of construction valuation for the assessment year 1995-96. The court found that the lower authorities had appropriately considered the valuation issue, and no substantial question of law arose. The appeal was dismissed, with the court noting the consistency in decisions and factual findings by the lower authorities. The High Court determined that no interference was warranted, affirming the Tribunal's decision without awarding costs or finding any grounds for further review. en-us Wed, 18 Jul 2007 00:00:00 +0530 Thu, 25 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30815 The High Court upheld the Tribunal's decision in favor of the assessee regarding the challenge to the cost of construction valuation for the assessment year 1995-96. The court found that the lower authorities had appropriately considered the valuation issue, and no substantial question of law arose. The appeal was dismissed, with the court noting the consistency in decisions and factual findings by the lower authorities. The High Court determined that no interference was warranted, affirming the Tribunal's decision without awarding costs or finding any grounds for further review. Case-Laws Income Tax Wed, 18 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30815