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2026 (1) TMI 1369

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....r>SHRI NARENDER KUMAR CHOUDHRY (JM) AND SHRI PRABHASH SHANKAR (AM) For the Assessee : Shri Vimal Punmiya, Ld. CA For the Revenue : Shri Bhagirath Ramawat, Ld. DR ORDER PER NARENDER KUMAR C....

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.... the tune of Rs. 1,15,91,000/- and the sale consideration shown by the Assessee at Rs. 1,12,00,000/- is of Rs. 3,91,000/- only, which is admittedly not more than 10% the tolerance limit, as introduced....

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2026 (1) TMI 1369