https://www.taxtmi.com/caselaws?id=57395 In compulsory land acquisition, legal expenditure incurred in civil court proceedings to seek enhancement of compensation is deductible under section 48 because the transfer is treated as completed only when compensation is finally determined, and such proceedings are intimately connected with the transfer. The appellate authority was also justified in admitting the additional ground, as the deduction claim had already been raised before the assessing officer and the new ground merely brought an existing issue on record before the appeal forum. The revenue's challenge therefore failed, and the deduction was upheld in computing capital gains. en-us Tue, 29 May 1984 00:00:00 +0530 Thu, 09 Dec 2010 18:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57395 In compulsory land acquisition, legal expenditure incurred in civil court proceedings to seek enhancement of compensation is deductible under section 48 because the transfer is treated as completed only when compensation is finally determined, and such proceedings are intimately connected with the transfer. The appellate authority was also justified in admitting the additional ground, as the deduction claim had already been raised before the assessing officer and the new ground merely brought an existing issue on record before the appeal forum. The revenue's challenge therefore failed, and the deduction was upheld in computing capital gains. Case-Laws Income Tax Tue, 29 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57395