Exp incurred on relinquishment of a right without income

A person has incurred some expenditure on registering a deed with builder which is taken for the purpose of  buying apartment after construction at a prescribed rate. Because of unavoidable reasons what so ever, he decided not to take that apartment and took the consent of the builder for relinquishment of right in the property. On this transaction he incurred some expenditure like registration fee Etc...My query is whether expenditure incurred is allowed as expenditure even though there is no consideration?? It will be appreciable if the reply is with appropriateSec reference as well as case law, if any.