Interesting Case..Pls Reply

An assessee from South India has purchased ‘X’ acres of land during the period 1981-1987 in delhi. Over the period of years, the assessee has incurred traveling expenditure and also accommodation expenses amounting to 4,00,000/- in connection with sale procedures. Also, he has incurred a penalty levied by Delhi government. In addition to the above, a sum of Rs.1,50,000/- has been spent for maintenance charges

Whether (1) Travel expenditure, (2) Penalty, and (3)Maintenance charges paid in relation to an asset can be claimed as a deduction in computing the capital gain from the sale of such an asset.

Kindly quote with necessary legal provisions/caselaws