https://www.taxtmi.com/caselaws?id=792912 Payments made to occupants or tenants to secure vacant possession for sale may be treated as part of the transfer cost in computing capital gains where the sale deed contemplates delivery of vacant possession and the record shows supporting material such as cheques, receipts, affidavits, an agreement, and bank entries. On those facts, the expenditure was considered incurred wholly and exclusively in connection with the transfer, and it could not be rejected merely on suspicion or in the absence of rebuttal evidence. The eviction payments were therefore allowable in the capital gains computation, and the addition could not be sustained. en-us Wed, 03 Jun 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792912 Payments made to occupants or tenants to secure vacant possession for sale may be treated as part of the transfer cost in computing capital gains where the sale deed contemplates delivery of vacant possession and the record shows supporting material such as cheques, receipts, affidavits, an agreement, and bank entries. On those facts, the expenditure was considered incurred wholly and exclusively in connection with the transfer, and it could not be rejected merely on suspicion or in the absence of rebuttal evidence. The eviction payments were therefore allowable in the capital gains computation, and the addition could not be sustained. Case-Laws Income Tax Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792912