Expenses paid in cash allowed in capital gain?

Respected Experts,

One of our client sold her house for ₹ 1 crore in 2018. Purchased in 2012 for ₹ 50 lakhs. She spent ₹ 29 lakhs for improvement which was paid in cash. Cash amount withdrawn from mortgage loan taken for improvement.

are these expenses paid in cash admissible for calculating capital gain?