Assessee sold a residential house which she had acquired from her grandmother through a registered gift deed. She claimed deduction on account of commission paid to an agent in respect of transfer of property. The AO disallowed same for want of documentary evidence.  Tribunal held that, preparation of documents being sale deed, purchase of stamp duty, etc., and other formalities required assistance and help of a well versed person who had experience of such work, therefore, there was also a prevailing practice of charging 2 per cent of sale consideration by real estate agents for providing service of documentation, scrutiny of documents and assisting party in registration of document. Accordingly the AO was directed to allow 2 per cent of sale consideration as expenditure on account of commission paid to real estate agent.   Tribunal held that as regards payment made towards furniture and fixtures purchased along with new house property as part of investment made in new residential house for purpose of exemption since assessee had not made such claim either before Assessing Officer or Commissioner (Appeals), such a plea which was completely new and required investigation of new facts not brought before lower authorities could not be accepted at this stage. (AY. 2012-13)