{"id":39592,"date":"2024-02-23T11:08:48","date_gmt":"2024-02-23T05:38:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/arun-tulshidas-kharat-v-dcit-2024-204-itd-618-pune-trib\/"},"modified":"2024-02-23T11:08:48","modified_gmt":"2024-02-23T05:38:48","slug":"arun-tulshidas-kharat-v-dcit-2024-204-itd-618-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/arun-tulshidas-kharat-v-dcit-2024-204-itd-618-pune-trib\/","title":{"rendered":"Arun Tulshidas Kharat v. DCIT ( 2024) 204 ITD 618 (Pune) (Trib)"},"content":{"rendered":"<p>Tribunal \u00a0held that the assessee failed to file any evidence to prove that the assessee had incurred expenditure for improvement of impugned immovable asset.\u00a0 The bill which are in the name of Wings Travel Management Pvt. Ltd. are not proof of expenditure incurred by the assessee for improvement of the flat owned by him. \u00a0The appeal is dismissed . ( AY. 2014 -15 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 48 : Capital gains \u2013Mode of  Computation -Cost of improvement-  Failure to prove the expenditure incurred \u2013 Disallowance of expenditure is  affirmed .[S. 45 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-39592","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aiA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39592","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=39592"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39592\/revisions"}],"predecessor-version":[{"id":39593,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39592\/revisions\/39593"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}