https://www.taxtmi.com/caselaws?id=788357 Registration charges incurred by a seller on transfer of immovable property are allowable in computing capital gains where the sale deed expressly places the burden of such transfer-related expenses on the seller and the Revenue produces no contrary evidence. The registered deed identified the purchasers and supported the contractual allocation of expenses, and there was no independent verification to disprove the payment. On that basis, the outgoing was treated as genuine and connected with the transfer, so the disallowance was held unjustified and the deduction was allowed. en-us Tue, 10 Feb 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788357 Registration charges incurred by a seller on transfer of immovable property are allowable in computing capital gains where the sale deed expressly places the burden of such transfer-related expenses on the seller and the Revenue produces no contrary evidence. The registered deed identified the purchasers and supported the contractual allocation of expenses, and there was no independent verification to disprove the payment. On that basis, the outgoing was treated as genuine and connected with the transfer, so the disallowance was held unjustified and the deduction was allowed. Case-Laws Income Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788357