https://www.taxtmi.com/caselaws?id=13051 Deduction of 50% of any unearned increase in plot value under Delhi Development Authority auction terms depends on proof that such amount was actually paid on transfer. If no payment was made, no deduction arises; if payment was made, 50% may be claimed as deduction under the auction conditions. Where the record does not clearly establish payment, the issue is factual and must be determined on evidence before any deduction can be allowed or denied. The matter was therefore remitted for factual examination rather than decided on the existing record. en-us Tue, 10 Jul 2001 00:00:00 +0530 Tue, 26 May 2009 11:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13051 Deduction of 50% of any unearned increase in plot value under Delhi Development Authority auction terms depends on proof that such amount was actually paid on transfer. If no payment was made, no deduction arises; if payment was made, 50% may be claimed as deduction under the auction conditions. Where the record does not clearly establish payment, the issue is factual and must be determined on evidence before any deduction can be allowed or denied. The matter was therefore remitted for factual examination rather than decided on the existing record. Case-Laws Income Tax Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13051