Tribunal held that the agreement with the contractor and subsequent affidavit of the contractor did not inspire any confidence and could not be accepted. Unless the assessee was able to demonstrate with verifiable evidence that there was actual construction on the property sold, the agreement and affidavit could not come to the aid of the assessee. The agreement was only an understanding between the two parties to carry out certain work and could not be relied on to support the actual construction on the part of the plot of land sold by the assessee. The assessee had failed to discharge the necessary onus placed on him in support of his claim of construction on the property at the time of sale and the cost of construction as claimed had therefore rightly been rejected by the authorities.( AY.2010-11)