Tribunal held that expenditure on levelling of agricultural land for purpose of irrigation from canal, benefit of indexed cost of improvement is to be granted. (AY. 2014-15)
Mathur Lal v. ITO (2019) 174 ITD 44 (Jaipur)(Trib.)
S. 48 : Capital gains–Indexation-Cost of improvement-Expenditure on levelling of agricultural land for purpose of irrigation from canal, benefit of indexed cost of improvement was to be granted. [S. 45]