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Case Law Details

Case Name : Jatinder Kumar Singla Vs ITO (ITAT Chandigarh)
Related Assessment Year : 2017-18
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Jatinder Kumar Singla Vs ITO (ITAT Chandigarh)

In the case of Jatinder Kumar Singla vs. ITO, the ITAT Chandigarh addressed an appeal concerning the partial disallowance of property improvement costs claimed during the calculation of long-term capital gains for the Assessment Year 2017-18. The Assessing Officer (AO) had previously disallowed 10% of the claimed improvement costs on an ad-hoc basis, despite accepting the architect’s valuation of the additional construction work as genuine. The assessee appealed against this decision, contesting the reduction as unreasonable

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