urgent query on capital gains

As there is no sale in respect of A, Hence in hand of A nothing will be taxable. For C, Cost of aquisition of house will be same as for previous owner, i.e. Rs. 1,00,000/-  As per section 51, If any advance money is forfeited by assessee himself then that money upto extent of cost will be deducted from cost. Balance amount if any will be treated as COA. and then Capital gain will be computed.

In respect of C, Capital Gain :-

Sales Consideration    Rs. 2,00,000

less : COA                      Rs.     90,000     [1,00,000-10,000(forfeited by C)]

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Capital Gain                  Rs. 1,10,000