Merely Making Entries In Books Is Not Sufficient To Discharge Initial Burden Of Proof Regarding Claim Of Cost Of Improvement Of Asset: Chandigarh ITAT

Finding that except for filing copies of so-called invoices of the contractor through whom the work was done, which were also deficient in several respects, no other evidence was filed by the ...

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Vikram Singh Yadav ,Tej Mohan Singh , ,Aakash Deep ,Vice President ,Accountant Member ,Tej Mohan ,Chandigarh Itat ,Invoices ,Assessee ,Urden Of Proof Rested ,Expenditure ,Property ,Entries ,Ooks Of Accounts ,Transaction ,