Travel Expenses Deducted from Capital Gains Due to Direct Link with Property Transfer in India.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Deduction of traveling expenditure from Capital gains - appellant has proved the direct linkage/nexus between her travel to India and the corresponding travel expenditure with the transfer of the property, capital gains arising out of which has been duly offered to tax - deduction allowed - AT....
TaxTMI