https://www.taxtmi.com/caselaws?id=776684 Cost of improvement after indexation was not fully disallowed where the record showed evidence of boundary wall construction, gate work and soil filling, and the department could not completely negate the expenditure on the facts presented. Although the assessee was proceeded ex parte and an address discrepancy was noted, the material on record supported at least part of the claim. The disallowance was therefore not sustained in full and was restricted to a lump sum of Rs. 10 lakhs, granting partial relief to the assessee. en-us Mon, 06 Jan 2025 00:00:00 +0530 Sat, 16 Aug 2025 10:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776684 Cost of improvement after indexation was not fully disallowed where the record showed evidence of boundary wall construction, gate work and soil filling, and the department could not completely negate the expenditure on the facts presented. Although the assessee was proceeded ex parte and an address discrepancy was noted, the material on record supported at least part of the claim. The disallowance was therefore not sustained in full and was restricted to a lump sum of Rs. 10 lakhs, granting partial relief to the assessee. Case-Laws Income Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776684