Assessee has paid only account of architecture fee-Estimate of value is not justified. Matter remanded. (AY. 2011-12 to 2012-13)
Ganpati Plaza v. ITO (2018) 165 DTR 25 / 193 TTJ 86 (Jaipur )(Trib.)
S. 145 : Method of accounting-Cost of construction-Payment only on account of architecture fee-Estimate of value is not justified -Matter remanded. [S. 142A]