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Tax Authority Disallows Land Cost: CIT(A) Confirms AO's Decision on Unjustified Expenses in Work Progress Evaluation.

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....Disallowance towards the cost of land - On probing amount of the work in progress the AO has come to know that these expenses have not all been incurred by the assessee and on perusal of the sale deed AO has stated that sale consideration is inclusive of all rights. - CIT(A) has rightly confirmed that disallowance towards the cost of land - AT....