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construction destroyed by local goons

The goons destroyed the construction/building, hence if the seller sells just the land (because the construction was completely destroyed), then can cost of construction still be considered/subtracted from capital gain (for income tax purposes)?
Also, if a property is disrupted by local goons and the seller has to sell it at below circle rate, then is there a way to avoid paying the tax on the circle rate amount that is much higher?

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