https://www.taxtmi.com/highlights?id=72052 Capital gain computation - Deduction of cost of land with expenses for exploitation on land and others - the amount was shown as advance in books of account and not capitalized because the registration was pending - Assessee is having complete documents and information from which it can easily file documentary evidences to AO to prove cost without any difficulty. - Matter restored back to AO - AT en-us Sat, 16 Sep 2023 21:22:53 +0530 Sat, 16 Sep 2023 21:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72052 Capital gain computation - Deduction of cost of land with expenses for exploitation on land and others - the amount was shown as advance in books of account and not capitalized because the registration was pending - Assessee is having complete documents and information from which it can easily file documentary evidences to AO to prove cost without any difficulty. - Matter restored back to AO - AT Highlights Income Tax Sat, 16 Sep 2023 21:22:53 +0530 https://www.taxtmi.com/highlights?id=72052