COMMISSIONER OF INCOME TAX Vs. GANESH RICE MILLS

JUDGEMENT

(1.) AT the instance of the Revenue, the Income -tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short 'the 1983 -84, for the opinion of this Court :

(2.) ASSESSEE has constructed the factory building during the financial years 1982 -83 to 1985 -86. The cost of construction as per books of account was as under :

(3.) ON appeal by the assessee, the CIT(A) gave a relief of Rs. 29,053 on account of builder's efforts and self -supervision and thereby upheld the addition of Rs. 2,42,577.