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Case Law Details

Case Name : Nitaben M. Patel Vs ACIT (ITAT Ahmedabad)
Appeal Number : I.T.A. No. 1336/Ahd/2019
Date of Judgement/Order : 04/08/2023
Related Assessment Year : 2016-17
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Nitaben M. Patel Vs ACIT (ITAT Ahmedabad)

ITAT Ahmedabad held that the expenses incurred to remove impediments or encumbrances in way of transfer of capital asset has to be allowed as deduction under the head ‘cost of improvement’ while computing taxable amou

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