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Case Law Details

Case Name : Smt. Rashmi M. Dhanani vs. ITO ( ITAT Mumbai)
Related Assessment Year : 2010-11
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CA Saurabh Chokhra

The ITAT Mumbai in the above cited case held that the cost of acquisition of flat shall include the cost of amenities even when the agreement requiring the flat purchaser to pay such cost is not registered and no stamp duty paid on amenities cost .

Facts of the case:

  • The assessee sold a flat owned by her being flat no.304/B, Eternia Hiranandani Garden, Powai, for Rs. 46.60 lacs. In the return of income filed by her , she disclosed claimed long term capital loss.

She claimed the co

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