Not only CAG, many people have no clue what they are talking about.
Rs. 440 cr - Rs. 227 cr = Rs. 213 cr. What is it for? Does man-hour alone justify this? Or is this extra cost due to man-hours and components?
We are comparing Sukhoi-30MKI with Sukhoi-30. The former has front canards, but the latter does not. The former has Indian, French and Israeli components. The latter does not. The former has economy of scale. The latter does not. But hey, let's pretend these difference contribute to zero cost escalation and blame HAL for the entire cost escalation.
I have no reference to anything, not even to the original numbers that
@Mad Indian offered, that we are assuming to be true. Let
@Mad Indian present what exact planes he is comparing, and the sources of his cost, and when the costs were evaluated; then we can talk. Till then, everything is "probably."