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Taxpayer's Land Improvement Costs Approved for Capital Gains Calculation; Evidence Requirements Unclear in Assessment Order.

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....Capital gain computation - cost of the improvement of the land - What is the nature of the evidence that the AO desires is not coming out of the assessment order but in any case as it is noticed that the assessee has provided the details of the expenditure, we are of the view that the expenditure is allowable expenditure. - AT....