https://www.taxtmi.com/caselaws?id=387500 The appeal against the disallowance of expenditure on property improvement was dismissed by the Tribunal. The assessee failed to provide sufficient evidence to substantiate the claim, with incomplete and deficient invoices lacking clarity and detailed descriptions of work done. The burden of proof was on the assessee, and the Tribunal upheld the decision to disallow the claim due to the lack of evidence and clarity in the provided bills, ultimately concluding that the genuineness of the property improvement claim was not established. en-us Mon, 23 Sep 2019 00:00:00 +0530 Fri, 01 Nov 2019 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387500 The appeal against the disallowance of expenditure on property improvement was dismissed by the Tribunal. The assessee failed to provide sufficient evidence to substantiate the claim, with incomplete and deficient invoices lacking clarity and detailed descriptions of work done. The burden of proof was on the assessee, and the Tribunal upheld the decision to disallow the claim due to the lack of evidence and clarity in the provided bills, ultimately concluding that the genuineness of the property improvement claim was not established. Case-Laws Income Tax Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387500