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HC affirmed ITAT's findings regarding development expenditures for land levelling, road construction, compound wall repair, and well restoration. The court validated the assessee's claims based on physical verification, contractor payment records, and tax deduction evidence. Contractors confirmed work completion and receipt of payments through proper channels. Brokerage expenses were also substantiated by broker's confirmation letter and purchaser's sworn statement. The HC found no grounds to interfere with ITAT's concurrent findings, answering all substantial questions of law in the assessee's favor and upholding the claimed development and brokerage expenses.
HC affirmed ITAT's findings regarding development expenditures for land levelling, road construction, compound wall repair, and well restoration. The court validated the assessee's claims based on physical verification, contractor payment records, and tax deduction evidence. Contractors confirmed work completion and receipt of payments through proper channels. Brokerage expenses were also substantiated by broker's confirmation letter and purchaser's sworn statement. The HC found no grounds to interfere with ITAT's concurrent findings, answering all substantial questions of law in the assessee's favor and upholding the claimed development and brokerage expenses.
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