Held that   the assessee had considered to the assignment holders under the assignment agreement as cost of acquisition. The assessee had  towards covered car park charges, corpus deposit, etc., and as assignment fee to the builder. Merely because the assignment agreement was not registered, the actual outflow from the hands of the assessee towards acquisition of the property could not be ignored for computing the capital gains. The assessee had claimed several items towards cost of improvement for which bills and invoices were submitted before the Assessing Officer. However, the break-up of the amount considered by the Assessing Officer as cost of acquisition Rs. 40,94,980 was not available on record. The Assessing Officer was to arrive at the cost of acquisition with proper break-up considering the actual amount paid by the assessee under the assignment agreement including amounts paid to the builder and stamp duty based on evidence and supporting documents submitted in this regard. The Assessing Officer was directed  to verify the bills and documents with regard to cost incurred towards brokerage interiors, painting, etc., and consider these amounts for the purpose of arriving at the capital gains in accordance with law. (AY. 2019-20)