https://www.taxtmi.com/caselaws?id=769566 ITAT Delhi dismissed the revenue's appeal regarding LTCG indexed cost of construction. The assessee provided a government-approved valuer's report estimating construction costs and filed additional evidence before CIT(A). When CIT(A) called for a remand report, the AO failed to submit it. CIT(A) properly examined the evidence and deleted the additions against construction costs. ITAT found CIT(A)'s reasoning sound and based on correct legal appreciation, confirming the relief granted to the assessee. en-us Fri, 25 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 19:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769566 ITAT Delhi dismissed the revenue's appeal regarding LTCG indexed cost of construction. The assessee provided a government-approved valuer's report estimating construction costs and filed additional evidence before CIT(A). When CIT(A) called for a remand report, the AO failed to submit it. CIT(A) properly examined the evidence and deleted the additions against construction costs. ITAT found CIT(A)'s reasoning sound and based on correct legal appreciation, confirming the relief granted to the assessee. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769566