https://www.taxtmi.com/highlights?id=74230 Assessment u/s 153A - The cost of land incurred and recorded in the books has been duly accepted and reduced from the fair value derived by the valuer. The additions appear to have been made towards cost of construction of premises thereon. The construction however has been commenced in the subsequent year and has no relation to the AY 2011-12 in question. - CIT(A) rightly deleted the additions - AT en-us Wed, 17 Jan 2024 08:43:16 +0530 Wed, 17 Jan 2024 08:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74230 Assessment u/s 153A - The cost of land incurred and recorded in the books has been duly accepted and reduced from the fair value derived by the valuer. The additions appear to have been made towards cost of construction of premises thereon. The construction however has been commenced in the subsequent year and has no relation to the AY 2011-12 in question. - CIT(A) rightly deleted the additions - AT Highlights Income Tax Wed, 17 Jan 2024 08:43:16 +0530 https://www.taxtmi.com/highlights?id=74230