Capital gain query

Mr.Manoj Mundra

I understand that you are asking about ward robes, kitchen room almaiarahs etc., which are generally known as furniture and which are permananttly fixed to the walls of the house/flat other than movable furniture such as sofas, tables, chairs etc.,

The furniture which are fixed to walls permanantly will form cost of the house/flat.

The movable furniture such as sofas, tables, chairs will not be considered as an integral part of the house or flat hence cannot form the cost.

This is a common knowledge.  I have not come accross any case law in this asepct.  If I come to know I will certainly inform  to you through this forum.

Best Wishes

Sathikonda