https://www.taxtmi.com/caselaws?id=772771 The SC remanded the case to the AO for fresh valuation of a hospital building investment. While upholding the validity of the DVO reference under Section 142A, the Tribunal directed use of State PWD rates instead of CPWD rates for determining construction value. The original deduction for self-supervision charges was to be maintained, and the unexplained investment addition was to be recalculated accordingly. en-us Wed, 23 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772771 The SC remanded the case to the AO for fresh valuation of a hospital building investment. While upholding the validity of the DVO reference under Section 142A, the Tribunal directed use of State PWD rates instead of CPWD rates for determining construction value. The original deduction for self-supervision charges was to be maintained, and the unexplained investment addition was to be recalculated accordingly. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772771