https://www.taxtmi.com/caselaws?id=435274 The appellant appealed against the rejection of the claim for indexed cost of improvement on property construction for the assessment year 2011-12. The appeal was allowed as the appellant diligently provided necessary documents, demonstrated the sources of funds for improvement cost, and submitted affidavits as evidence. The court found the appellant's submissions valid, emphasizing compliance with the Income Tax Act provisions. The judgment favored the appellant, highlighting the absence of certain requirements like building plan approval and property tax receipts, and allowed the appeal based on the evidence presented. en-us Mon, 13 Feb 2023 00:00:00 +0530 Wed, 15 Mar 2023 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435274 The appellant appealed against the rejection of the claim for indexed cost of improvement on property construction for the assessment year 2011-12. The appeal was allowed as the appellant diligently provided necessary documents, demonstrated the sources of funds for improvement cost, and submitted affidavits as evidence. The court found the appellant's submissions valid, emphasizing compliance with the Income Tax Act provisions. The judgment favored the appellant, highlighting the absence of certain requirements like building plan approval and property tax receipts, and allowed the appeal based on the evidence presented. Case-Laws Income Tax Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435274