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<h1>Appellate Tribunal allows deduction for vacant property payment in capital gains calculation</h1> The Appellate Tribunal ITAT MADRAS-C upheld the decision of the AAC, allowing the deduction of Rs. 17,000 paid by the assessee for vacant possession of ... - The Department appealed whether Rs. 17,000 paid by the assessee for vacant possession of property is deductible in computing capital gains. The AAC allowed the deduction, finding a nexus between the payment and the sale. The Tribunal upheld the AAC's decision, dismissing the departmental appeal. (Case: Appellate Tribunal ITAT MADRAS-C, Citation: 1980 (3) TMI 175 - ITAT MADRAS-C)
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