https://www.taxtmi.com/caselaws?id=470061 Stamp duty and registration charges borne by the seller under the agreed terms of a property sale may be treated as transfer expenses when computing capital gains. The allocation of these charges depends on the mutually agreed terms of the transaction, and there is no absolute rule requiring the buyer to bear them in every case. Where payment is supported by challans and properly accounted for, the expenditure is neither voluntary nor gratuitous, but forms part of the agreed cost of facilitating the transfer. Accordingly, seller-borne stamp duty and registration charges may be allowed as deductible transfer expenses in capital-gains computation. en-us Thu, 13 Mar 2025 00:00:00 +0530 Tue, 14 Jul 2026 19:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470061 Stamp duty and registration charges borne by the seller under the agreed terms of a property sale may be treated as transfer expenses when computing capital gains. The allocation of these charges depends on the mutually agreed terms of the transaction, and there is no absolute rule requiring the buyer to bear them in every case. Where payment is supported by challans and properly accounted for, the expenditure is neither voluntary nor gratuitous, but forms part of the agreed cost of facilitating the transfer. Accordingly, seller-borne stamp duty and registration charges may be allowed as deductible transfer expenses in capital-gains computation. Case-Laws Income Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470061