Case Law Details
Case Name : Ramendra Vikram Singh Vs ITO (ITAT Lucknow)
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CASE LAWS DETAILS
DECIDED BY: ITAT, LUCKNOW BENCH `B’, LUCKNOW,
IN THE CASE OF: Ramendra Vikram Singh Vs ITO, APPEAL NO: ITA Nos. 76 to 79/Luc/08, DECIDED ON: February 27, 2009
RELEVANT PARAGRAPH
12. We have-considered the rival submissions and peru
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what treatment will be done on Cash exp. in regards of Cost of improvement.
no doubt the assessee has to satisfy the exp incurred and withdrawl from bank to that extent or cash in hand subject to evidnce, but there is no provision in the ITR to show such expenses and it is to be verified whether permission from Muncipality is required for repairs off Boundary wall as well as general renovation. The person occupying the house is a Retd Chief Justice and can through better light on the expenses incurred in developments even ignoring hearsay. benefit of doubt can also be given to assessee if any.