https://www.taxtmi.com/caselaws?id=471678 Capital-gains holding periods for a specifically allotted flat may run from the allotment date where enforceable rights in the identified property accrue then, rather than from later possession or conveyance. Builder NOC or transfer charges supported by receipts and required under the sale agreement qualify as transfer expenses under Section 48 and should not be restricted arbitrarily. Residual brokerage claims require verification of the broker's particulars and supporting evidence before disallowance. Section 54 relief depends on verifying the payment date and the full eligible investment in the new asset; the deduction is not necessarily limited to the amount claimed in the return. en-us Wed, 17 Feb 2016 00:00:00 +0530 Mon, 14 Sep 2026 18:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471678 Capital-gains holding periods for a specifically allotted flat may run from the allotment date where enforceable rights in the identified property accrue then, rather than from later possession or conveyance. Builder NOC or transfer charges supported by receipts and required under the sale agreement qualify as transfer expenses under Section 48 and should not be restricted arbitrarily. Residual brokerage claims require verification of the broker's particulars and supporting evidence before disallowance. Section 54 relief depends on verifying the payment date and the full eligible investment in the new asset; the deduction is not necessarily limited to the amount claimed in the return. Case-Laws Income Tax Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471678