The  assessee, had shown long-term capital gain on sale of immovable property and also claimed deduction of stamp duty and registration charges in respect of society transfer fees paid by assessee out of aforesaid capital gain amount.  Assessing Officer had disallowed claim of expenses on ground that assessee had not furnished supporting document regarding payment of aforesaid expenditure.DRP dismissed the appeal on the ground that Form No 35A  was not signed by the Authorised representative. On appeal the Tribunal held that  since  the assessee had actually incurred said expenses as per terms and conditions of agreement and there was evidence of payment as reflected in copy of bank statement, Assessing Officer is  directed to allow claim of assessee after verification of copy of agreement and copy of bank statement filed by assessee. Matter remanded. (AY. 2020-21)