https://www.taxtmi.com/caselaws?id=436549 The Tribunal allowed the appeals in both cases, directing the deletion of additions made under section 56(2)(vii)(b) for the purchase of agricultural lands, emphasizing the negligible differences in valuation and the collective nature of the transactions. en-us Wed, 12 Apr 2023 00:00:00 +0530 Sat, 15 Apr 2023 08:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436549 The Tribunal allowed the appeals in both cases, directing the deletion of additions made under section 56(2)(vii)(b) for the purchase of agricultural lands, emphasizing the negligible differences in valuation and the collective nature of the transactions. Case-Laws Income Tax Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436549