https://www.taxtmi.com/caselaws?id=32771 The court dismissed the appeal as the appellant failed to provide concrete evidence supporting the source of funds for construction and disputed payments. The lack of proof regarding loans, material purchases, and income sources led to the non-acceptance of these expenses as construction costs. The court found the absence of corroborating evidence reasonable and upheld the decision regarding the disputed amounts. en-us Tue, 03 Mar 2009 00:00:00 +0530 Tue, 31 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32771 The court dismissed the appeal as the appellant failed to provide concrete evidence supporting the source of funds for construction and disputed payments. The lack of proof regarding loans, material purchases, and income sources led to the non-acceptance of these expenses as construction costs. The court found the absence of corroborating evidence reasonable and upheld the decision regarding the disputed amounts. Case-Laws Income Tax Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32771