Tribunal held that since assessee had not produced any documentary evidence to prove quantum of expenditure on improvement incurred by him, Assessing Officer was justified in disallowing claim of assessee. (AY.2011-12)
Jagdish Wadhwani v. ITO (2018) 173 ITD 559 (Jaipur)(Trib.)
S. 48 : Capital gains–Computation -Indexed cost of improvement-documentary evidence to prove quantum of expenditure incurred on improvement was not furnished -Disallowance is held to be justified. [S. 45, 54]