https://www.taxtmi.com/caselaws?id=777956 ITAT (Ahmedabad) upheld AO/TPO and CIT(A) findings, sustaining an upward adjustment under s.92CA for a specified domestic transaction in which land transferred by a partner to the firm was revalued. The tribunal agreed the comparable was non-comparable by date, applied Rs.9,659/sq.m. to 4,522 sq.m., and confirmed an addition of Rs.83,20,480 to the firm's income. No representation was filed for the assessee; appeal dismissed against the assessee. en-us Wed, 03 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777956 ITAT (Ahmedabad) upheld AO/TPO and CIT(A) findings, sustaining an upward adjustment under s.92CA for a specified domestic transaction in which land transferred by a partner to the firm was revalued. The tribunal agreed the comparable was non-comparable by date, applied Rs.9,659/sq.m. to 4,522 sq.m., and confirmed an addition of Rs.83,20,480 to the firm's income. No representation was filed for the assessee; appeal dismissed against the assessee. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777956