Held that the assessee incurred entire registration expenses, stamp duty, etc, on sale of land as per mutual consent of the parties her claim for deduction of expenditure is allowable, however for verification of expenses the matter remanded to the Assessing Officer. (AY. 2012-13)
Kiran Agrawal (Smt) v. ACIT (2023) 223 TTJ 626 (Raipur)(Trib)
S. 48 : Capital gains-Mode of Computation-Registration expenses for sale of land-Brokerage-Allowable as deduction-Matter remanded to the Assessing Officer for verification. [S. 45]