https://www.taxtmi.com/highlights?id=70962 Difference in rate of booking price - sale / booking of flats - different rates have been quoted/booked for the same area and the same project - On money paid by investor - Since, there is no iota of evidence that the assessee has received any extra money over and above the booking rate shown by the assessee in the books of account, addition in our opinion is based on surmises, conjectures and presumption. - AT en-us Tue, 18 Jul 2023 08:13:16 +0530 Tue, 18 Jul 2023 08:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70962 Difference in rate of booking price - sale / booking of flats - different rates have been quoted/booked for the same area and the same project - On money paid by investor - Since, there is no iota of evidence that the assessee has received any extra money over and above the booking rate shown by the assessee in the books of account, addition in our opinion is based on surmises, conjectures and presumption. - AT Highlights Income Tax Tue, 18 Jul 2023 08:13:16 +0530 https://www.taxtmi.com/highlights?id=70962