Assessee sold his shop.  He computed LTCG by claiming benefit of cost improvement with respect to a concrete bridge constructed on culvert in front of shop.  Assessing Officer denied said benefit of improvement cost on ground that assessee had been conducting business since 2005-06, as such, construction got completed in financial year 2005-06. CIT(A) affirmed the order of the Assessing Officer. On appeal the Tribunal held that   concrete bridge on culvert in front of shop was constructed so that customers could have direct access to shop in order to increase business turnover.  Also source of construction, was duly explained that construction expense was incurred out of borrowed money. Since cost of construction had been disallowed by Assessing Officer merely on basis of presumption and nothing was brought on record to prove that cost of improvement had not been incurred, such disallowance would not be tenable. Tribunal directed the Assessing Officer allow  the  cost of improvement to shop by construction of bridge. (AY. 2019-20)