Dismissing the appeal of the revenue the Tribunal held that Development expenses incurred on land before its sale was required to put property in saleable condition would be allowable.  Transfer of  land along with wells, baories, road, boundary wall etc. as these were attached to land, proportionate cost of these structures against full value of consideration in terms of sale deed so executed proportionate cost of these structures (after indexation) against full value of consideration in terms of sale deed so executed would be allowable.  Legal expenses incurred for filing of two court cases in respect of invalid sale deeds would not be allowable as said sale deeds were not subject to capital gains tax and therefore expenses incurred for same could not have been allowed while computing capital gains in respect of other sale transaction which had been brought to tax.  (AY. 2013-14)