Stamp duty paid on flt purchase

Q1. Cost of acquisition in respect of flat purchased from builder is not merely the consideration (base price of the flat) referred to in the sale deed. It will also cover various charges paid by assessee to the builder such as fire fighting charges, generator charges, processing fee and other miscellaneous charges, stamp duty as per the agreement without payment of which assessee could not have obtained the conveyance deed in his name.- Praveen Gupta v. ACIT - ITA No. 2558/Delhi/2010; Asst. yr. : 2007-08.