Expenses related to transfer

Please guide me....my client ( a pvt ltd Co) has land which it will now transfer in FY 13-14. It has received advance frm builder in FY 10-11 and 11-12 and it has already incurred some expenses related to the transfer in the FY 10-11 and 11-12. Please tell me while computing LTCG , will he be able to claim those expenses which it has already incurred in the earlier years or only those which it will incur in FY 2013-14 ?

Thanks in advance