Interest on Property Improvement Costs Included in Capital Gains Computation; Section 24(b) Deduction Not Applicable.

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....Disallowance on account of cost of improvement while computing the capital gain - The amount of interest paid by the assessee constitutes the actual cost to the assessee for that property. To exclude the interest amount from the actual cost of the assets/property would lead anomalous result - Claim of deduction u/s 24(b) has no bearing - AT....