Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1843 - AT - Income TaxDisallowance of expenditure for providing modern kitchen in the flat as cost of acquisition - assessee, submitted that the cost of modern kitchen has to be considered as cost of asset, therefore, the CIT(Appeals) is not justified in confirming the order of the AO - HELD THAT:- Both the authorities below rejected the claim of the assessee on the ground that there was no evidence available on record for providing modern kitchen. Even before this Tribunal, no evidence is produced for providing modern kitchen after purchase of flat. Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confirmed. - Decided against assessee.
|