Tribunal held that addition cannot be made on the basis of valuation report when the difference is less than 15% as per the books of account and valuation report. (AY. 2013-14, 2014-15, 2016-17)
Ahmed Shareef v. Dy. CIT (2021) 189 ITD 522 (Bang.)(Trib.)
S. 69 : Unexplained investments-Immoveable property-Valuation report-Difference was less than 15 %-Addition is held to be not valid. [S. 132, 153C]