Amount spent to make property habitable allowable as deduction from Capital gain

Komal Gurumukh Sangtani Vs ITO (ITAT Mumbai) Section 48-  Capital gains – Cost of improvements-  The assessee always pleaded that the purchase of various items as tabulated supra were made in order to make the house habitable and proper for living condition which is very normal and would be incurred by every citizen of the country who is purchasing a property from a builder. From the perusal of the list of expenses incurred as stated supra, we find that majority of the items are embedded to the wall and becomes part and parcel of the building itself which is subject matter of sale by t...