expenses on transfer of property

vishal v. khade (Querist) 17 September 2009 This query is : Resolved
can you pls provide case laws decided
on the question that

whether expenses regardign compensation paid to worker for injury while cleaning the property place for the purpose of transfer the property as expenses for the transfer of propertyriven

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Vineet (Expert) 02 November 2009
For allowability of such deduction, the expenditure should be wholly and exclusively in connection with the transfer. A mere nexus between the compensation payment and transfer ould not suffice. Hence you should have documentation supporting your claim.

There is no direct case law in this matter. You can take help from following:

1. CIT vs Ramnatahn 152 ITR 489
2. CIT v Bradford 261 ITR 222
3. Ambavala v CIT 133 ITR 343

However, following case laws weaken your case:
1. Sita Nanda v CIT 251 ITR 575
2. CIT v Radio Talkies 238 ITR 872

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