Cost of improvement of house property

Expenses can be considered as Cost of Improvement, if the same is fixed to the structure. A wooden almirah is its movable or can be taken away easily cannot be considered as cost of improvement as it can be classified under furniture. Wood word for interiors, doors and windows can be considered as Cost of Improvement. Also modular kitchen can also be considered as it is made specifically for that house and it may not fully fit into other kitchen.