https://www.taxtmi.com/caselaws?id=787854 Whether the Assessing Officer could disallow half of the indexed cost of improvement was decided on the evidence of contractor confirmation, a reply to a statutory notice and corroborative documents showing structural changes; the AO's ad hoc 50% disallowance rested on disbelief of the contractor without specific defects in the proofs. Applying the principle that unexplained disbelief cannot substitute for positive defect in supporting documents, ITAT Delhi - AT found the disallowance unsustainable and deleted the addition, allowing the assessee's challenge. en-us Wed, 11 Feb 2026 00:00:00 +0530 Fri, 13 Mar 2026 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787854 Whether the Assessing Officer could disallow half of the indexed cost of improvement was decided on the evidence of contractor confirmation, a reply to a statutory notice and corroborative documents showing structural changes; the AO's ad hoc 50% disallowance rested on disbelief of the contractor without specific defects in the proofs. Applying the principle that unexplained disbelief cannot substitute for positive defect in supporting documents, ITAT Delhi - AT found the disallowance unsustainable and deleted the addition, allowing the assessee's challenge. Case-Laws Income Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787854