https://www.taxtmi.com/caselaws?id=799995 Capital-gains computation permits deduction of expenditure incurred wholly and exclusively in connection with transfer. Payment to an agreement holder for relinquishing enforceable property rights, including rights capable of specific performance, clears and improves the transferor's title before conveyance. Where the transferor receives the full sale consideration and pays part of it to secure extinguishment of those rights, the payment is allowable transfer expenditure in computing capital gains under the Income-tax Act, 1961. en-us Thu, 17 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799995 Capital-gains computation permits deduction of expenditure incurred wholly and exclusively in connection with transfer. Payment to an agreement holder for relinquishing enforceable property rights, including rights capable of specific performance, clears and improves the transferor's title before conveyance. Where the transferor receives the full sale consideration and pays part of it to secure extinguishment of those rights, the payment is allowable transfer expenditure in computing capital gains under the Income-tax Act, 1961. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799995