Section 48 read with section 263 of the Income Tax Act, 1961 — Capital gains — Assessee sold a property acquired for his father under will and computed Capital gains after reducing payments made to Charitable institutions and certain expenditure incurred towards execution of sale of property. since said payments were made as per will, same were correctly excluded while computing Capital gain on sale of property by assessee — Kumar Rajaram vs. Income tax Officer [2019] 267 Taxman 65 (Madras)