https://www.taxtmi.com/caselaws?id=781279 ITAT upheld CIT(A)'s acceptance of the DVO's second revised valuation and deletion of the addition under section 69B relating to cold storage structure costs, finding the AO's reliance on the first valuation unjustified after the DVO revised its report on considering objections. The tribunal endorsed the deletion despite minor variations and declined to interfere with CIT(A)'s treatment of unexplained investment in plant and machinery. Appeals of both parties dismissed. en-us Mon, 10 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781279 ITAT upheld CIT(A)'s acceptance of the DVO's second revised valuation and deletion of the addition under section 69B relating to cold storage structure costs, finding the AO's reliance on the first valuation unjustified after the DVO revised its report on considering objections. The tribunal endorsed the deletion despite minor variations and declined to interfere with CIT(A)'s treatment of unexplained investment in plant and machinery. Appeals of both parties dismissed. Case-Laws Income Tax Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781279