https://www.taxtmi.com/caselaws?id=779066 ITAT held in favour of the assessee and allowed the appeal, directing the AO to permit the cost of improvement claimed. The tribunal found payments under the agreement were made and fit-out work completed with possession dated 31.03.2014, after which the flat was leased, rebutting the AO's contention that improvements could not have been incurred before 27.12.2017. The CIT(A)'s confirmation of disallowance was set aside as lacking merit. en-us Mon, 20 Jan 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779066 ITAT held in favour of the assessee and allowed the appeal, directing the AO to permit the cost of improvement claimed. The tribunal found payments under the agreement were made and fit-out work completed with possession dated 31.03.2014, after which the flat was leased, rebutting the AO's contention that improvements could not have been incurred before 27.12.2017. The CIT(A)'s confirmation of disallowance was set aside as lacking merit. Case-Laws Income Tax Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779066