https://www.taxtmi.com/caselaws?id=389716 The appeal was partly allowed regarding the disallowance of the cost of construction as a cost of improvement of the property. The Tribunal acknowledged the existence of the boundary wall, accepted the evidence provided by the assessee, and allowed the claim for the cost of construction. The Tribunal emphasized that the absence of mention of the boundary wall in the sale deed did not negate its existence, leading to the partial success of the appeal. en-us Tue, 29 Oct 2019 00:00:00 +0530 Mon, 16 Dec 2019 09:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389716 The appeal was partly allowed regarding the disallowance of the cost of construction as a cost of improvement of the property. The Tribunal acknowledged the existence of the boundary wall, accepted the evidence provided by the assessee, and allowed the claim for the cost of construction. The Tribunal emphasized that the absence of mention of the boundary wall in the sale deed did not negate its existence, leading to the partial success of the appeal. Case-Laws Income Tax Tue, 29 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389716