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2004 (11) TMI 25 - MADHYA PRADESH HIGH COURTActual amount spent in construction - difference between the figure shown by the assessee and that shown by the DVO - "Whether, Tribunal was justified in deleting the addition of Rs. 55,677 particularly when the assessee had consented to the addition of Rs. 1 lakh, which was spread over by the Deputy Commissioner of Income-tax (Appeals) over a period of three years?" - Question as to what should be in such cases added or deleted, is a matter of discretion and based on the facts of each case. In this view, if the Tribunal came to a conclusion that Rs. 55,677 is not a sum to be added and if added by the Commissioner of Income-tax (Appeals) the same be deleted, there arises no case for holding that it was not in accordance with law. - question is answered against the Revenue
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