https://www.taxtmi.com/caselaws?id=442207 The Tribunal allowed the assessee's appeal on the addition under Section 50C, directing the AO to determine the consideration under Section 45(3). The issue of cost of improvement was partly allowed for statistical purposes, with the matter remanded to the AO for fresh adjudication based on additional evidence. en-us Wed, 23 Aug 2023 00:00:00 +0530 Sat, 26 Aug 2023 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442207 The Tribunal allowed the assessee's appeal on the addition under Section 50C, directing the AO to determine the consideration under Section 45(3). The issue of cost of improvement was partly allowed for statistical purposes, with the matter remanded to the AO for fresh adjudication based on additional evidence. Case-Laws Income Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442207