Stamp duty on purchase

Add to cost of shop since commercial property no 80C deductions allowed

In what context do you ask?
if its about tds then pls note that tds would be on purchase price of property(in this case 45 lacs), but you are not required to deduct tds as per sec. 194IA.

if you are asking about cost head then would agree with Mahesh Shah. you should add it to the cost of the property in books of accounts.

Stamp Duty is a part of construction cost.
80C chapter via deductions not allowed here
tds on property purchase is not allowed sine the property value is less than 50 lacs. 1% tds if equal to more than 50 lacs.