https://www.taxtmi.com/caselaws?id=70199 Payment made to a tenant to secure vacant possession before transfer was treated as expenditure incurred wholly and exclusively in connection with the transfer under section 48(1) of the Income-tax Act, 1961. The sale agreement required delivery of possession free from encumbrance, creating a direct nexus between the payment and the transfer of the property. On that basis, the amount spent to obtain vacant possession was held deductible in computing capital gains, and the departmental appeal failed. en-us Fri, 14 Mar 1980 00:00:00 +0530 Thu, 14 Apr 2011 17:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70199 Payment made to a tenant to secure vacant possession before transfer was treated as expenditure incurred wholly and exclusively in connection with the transfer under section 48(1) of the Income-tax Act, 1961. The sale agreement required delivery of possession free from encumbrance, creating a direct nexus between the payment and the transfer of the property. On that basis, the amount spent to obtain vacant possession was held deductible in computing capital gains, and the departmental appeal failed. Case-Laws Income Tax Fri, 14 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70199