Capitalising Expenses paid to Municipality for Battlement Charges

An Resident Individual purchased a land for Rs.87,50,000/- and paid Rs.526,100/- as registration, stamp duty and legal expenses for that land on the year 2008-09. On May 2010 he paid Rs.1250000/- as Battlement Charges to Ahmedebad Municiple Authority. on October, 2014 he sold the land for Rs.11200,000/-. Now when he calculate LTCG the expenses paid to AMA for Battlement Charges to be treated as development expenses and added to the cost of purchase or not.