DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR
The appeal is allowed
C.A. No.-002746-002746 - 2007Supreme Court18 May 2007
For Respondent: Joint Commissioner of Income Tax, Mumbai & Anr
u/s 271(1)(c) to any other person who might
have helped him in the matter of preparation of the return
and drawing the statement of income.
It was further held :
"\005This is very strange way of valuing the land after first
arriving at the value of the building and deducting
therefrom the value of the superstructure instead of
directly
