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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Capital capital computation - expense deductible u/s 48 - payment made to a person who helped the assessee in obtaining favorable decision in her favour - it is apparently clear that right from the beginning of the agreement with that person that all the expenses involved in the process of obtaining vacant possession by evicting the Indian Navy would be borne by that person only - deduction allowed as cost of transfer - AT

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