The goons destroyed the construction/building, hence if the seller sells just the land (because the construction was completely destroyed), then can cost of construction still be considered/subtracted from capital gain?
Also, if a property is disrupted by local goons and the seller has to sell it at below circle rate, then is there a way to avoid paying the tax on the circle rate amount that is much higer? Hiring a DVO may not help much, because the land's location etc. is excellent. It's just that due to the goons, it was sold below the fmv.