Allowing the appeal of the assesee the Tribunal held that; deduction cannot be denied only on the ground that bills and vouchers were not produced, when the inspector had visited the site and reported the construction of new house. (AY. 2009-10)
Govind Gangadhar Sabane v. ITO (2019) 174 ITD 577 (Pune) (Trib.)
S. 54F : Capital gains-Investment in a residential house– Deduction cannot be denied only on the ground that bills and vouchers were not produced, when the inspector had visited the site and reported the construction of new house. [S. 45]